5. Allocated Overhead is recorded with a a. debit to work in process b. credit to the whatchamacallit account c. debit to manufacturing overhead d. credit to work in process 6. Which one of the following statements is incorrect (not true)? a. b. c. d. In a job-costing system, individual jobs use different quantities of production resources. In a process-costing system each unit uses approximately the same amount of resources. Process costing assumes that each unit produced is relatively uniform The difference between job costing and process costing is in the basic concepts of the flow of costs through work in process 7. Scbsney Company uses the weighted-average method in its process costing system. The company's work in process inventory on March 31 consisted of 20,000 units. The units in the ending work in process inventory were 100% complete with respect to materials and 70% complete with respect to labor and overhead. If the cost per equivalent unit for March was $2.50 for materials and $4.75 for labor and overhead, the total cost in the March 31 work in process inventory was: a. $145,000 b. S16,500 c. S101,500 d. $78,500