Department A had 5,000 units in work in process that were 60…

Department A had 5,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period, 34,000 units of direct materials were added during the period, 31,000 units were completed during the period, and 2,000 units were 80% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. ​The number of equivalent units of production for conversion costs for the period was

The following production data were taken from the records of…

The following production data were taken from the records of the Finishing Department for June:  Inventory in process, June 1, 30% completed 4,000 units  Completed units during June 65,000 units  Ending inventory, 60% completed 7,000 units ​The number of materials equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process, is

Mocha Company manufactures a single product by a continuous…

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000. ​The entry to journalize the flow of costs from Department 1 into Department 2 is