16, A company has two processing departments: A and B. Which of the following entries or sets goods? A. Work in Process-Dept B department to finished be used to record the transfer between processing departments and from the final processing depa Work in Process- Dept A Finished Goods Work in Process Dept B B. Finished Goods Work in Process C. Work in Process - Dept B Work in process - Dept A Cost of Goods Sold xxX Work in Process- Dept B D. Finished Goods Work in Process- Dept A Finished Goods Work in process-Dept B 17, A process costing system: A. uses a separate Work in Process account for each processing department B. uses a single Work in Process account for the entire company C. uses a separate Work in Process account for each type of product produced D. does not use a Work in Process account in any form. 18. Production and cost data for the month of February for Process A of the Packer manufacturing Company follow Units in process, February I (100% complete with respect to materials; 2,000 s,000 26% complete with respect to conversion cost) New units started in pracess Units completed Units in precess, February 28 7,000 (100% complete with respect to materials; L/3 complete with respect to convenion cost).. 3,000 Work in process inventory, February 1: Materials Conversion $600 $100 Cests incurred in February Materials issued Conversion S2 .560 S1,500 The company uses the weighted-average cost method in its process costing system. Required: a. Calculate the equivalent units and cost per equivalent unit for February for materials and for conversion costs. (Carry calculations out to the nearest tenth of a cent.) b. Determine the cost transferred to finished goods. c. Determine the amount of cost that should be assigned to the ending work in process