1 How many units were started into production in a period if there were zero units of beginning work in process inventory, 1,100 units in ending work in process inventory, and 21,500 completed and transferred out units?

2 Given the following information, determine the equivalent units of ending work in process for materials and conversion under the weighted-average method:

beginning inventory of 2,500 units is 100% complete regarding materials and 60% complete with regard to conversion

18,000 units were started during the period

17,500 units were completed and transferred

ending inventory is 100% complete with materials and 65% complete with conversion

3. Overhead is assigned to the manufacturing department at the rate of $10 per machine hour. There were 3,500 machine hours during October in the shaping department and 2,500 in the packaging department. Prepare the journal entry to apply overhead to the manufacturing departments.

Date	Account	PR	Debit	Credit

4. Prepare the journal entry to record the sale of 2,000 units that cost $8 per unit and sold for $15 per unit.

Date	Account	PR	Debit	Credit