Question: Process costing: no beginning work in process The TCP Manufacturing Company pro- duces heating controls for waterbeds. The first process center is the Molding department.

Process costing: no beginning work in process The TCP Manufacturing Company pro- duces heating controls for waterbeds. The first process center is the Molding department. Production cost data for the month of September are presented below.Units started during the month Direct materials cost. Direct labor cost... Manufacturingoverhead applied Beginning work in process. Units in ending work in process

Units started during the month Direct materials cost. Direct labor cost... Manufacturing overhead applied Beginning work in process. Units in ending work in process (100% material; 75% conversion). 6,000 units $12,720.00 $10,687.50 $12,093.75 none 1,500 units

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