23. The weighted average method of process costing is thought by some accountants to be inferior to the FIFO method because it

a. commingles costs of two periods

b. is more difficult to apply

c. only considers the last units worked on

d. ignores work performed in subsequent periods

24. Favorite Department Store has three sales departments (Men's, Women's, and Children's) and two service centers (Human Resources and Custodial). The $35,000 costs incurred in Human Resources are to be allocated based on the number of employees. The $18,000 costs incurred in Custodial are to be allocated based on square feet. The number of employees for Human Resources, Custodial, Men's, Women's, and Children's parts of the business are 4, 2, 2, 5, and 3 people respectively. The square footage for Human Resources, Custodial, Men's Women's, and Children's parts of the business are 800, 500, 3000, 6750, and 5250 respectively. Using the Step method of service center allocation, and assuming that the Human Resources costs would be allocated first, the amount of Human Resources costs to be allocated to the Men's Department would be _____.

a. $4,375

b. $5,000

c. $7,000

d. $2,917

e. $5,833

25. In a job order system, the journal entry to record the requisition of direct materials into production would be

a. debit to Overhead and credit to Materials Inventory

b. debit to Materials Inventory and credit to Accounts Payable

c. debit to Materials Inventory and credit to Work-in-Process Inventory

d. debit to Work-in-Process Inventory and credit to Materials Inventory

e. debit to Work-in-Process Inventory and credit to Accounts Payable