Accounting 1B Lesson 9 (Process Costing)
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Accounting 1B Lesson 9 (Process Costing) - Marcador
Accounting 1B Lesson 9 (Process Costing) - Detalles
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Preguntas:
13 preguntas
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| Direct labor and manufacturing overhead are normally... | ...Incurred evenly throughout the process. |
| The entry to record the use of direct materials in production would include a... | ...Debit to Work in Process inventory. |
| The entry to record a $24,000 transfer from the assembly department to the finish department would include a... | ...Credit to work in process inventory-assembly. |
| The entry to record actual manufacturing overhead incurred in a processing department would include a... | ...Debit to manufacturing overhead. |
| Under the weighted-average method, total direct material cost should be spread over 98,400 equivalent units. | FERRELL GLASS COMPANY uses a process costing system. |
| ...the weighted-average method would be $52,700. | If the ending work in process inventory was 75% complete as to direct materials and 25% complete as to conversion costs... |
| The equivalent units for conversion costs... $14,400. | The MARTIN RUBBER COMPANY produces tires. |
| The total costs to account for are $61,075. | The BLUE TIDE COMPANY manufactures lightbulbs in a single process. |
| The cost for conversion per equivalent unit...$16.87. | The MARTIN RUBBER COMPANY produces tires. |
| The total cost of units... $183,660. | The USA COMPANY manufactures flags in a single process. |
| An accounting system that accumulates costs by process. Used by companies that manufacture identical items through a series of uniform production steps or processes. | Process Costing System |