Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing Department:

Equivalent units of productiondirect materials		116,000	EUP
Equivalent units of productionconversion		100,100	EUP
Costs in beginning Work in Processdirect materials	$	57,400
Costs in beginning Work in Processconversion	$	42,200
Costs incurred in Februarydirect materials	$	485,300
Costs incurred in Februaryconversion	$	609,600

The cost per equivalent unit of production for direct materials is:

Multiple Choice

$4.18

$4.68

$9.44

$5.26

$5.42

Luker Corporation uses a process costing system. The company had $179,500 of beginning Finished Goods Inventory on October 1. It transferred in$856,000. of units completed during the period. The ending Finished Goods Inventory balance on October 31 was $177,200. The entry to account for the cost of goods sold in October is:

Multiple Choice

Debit Cost of Goods Sold $856,000; credit Finished Goods Inventory $856,000.

Debit Cost of Goods Sold $858,300; credit Work in Process Inventory $858,300.

Debit Finished Goods Inventory $856,000; credit Work in Process Inventory $856,000.

Debit Finished Goods Inventory $177,200; credit Cost of Goods Sold $177,200.

Debit Cost of Goods Sold $858,300; credit Finished Goods Inventory $858,300.

Wilturner Company incurs $85,000 of labor related directly to the product in the Assembly Department, $34,000 of labor related to the Assembly Department as a whole, and $$21,000 of labor for services that help production in both the Assembly and Finishing departments. The journal entries to record the labor for the Assembly Department would include:

rev: 02_28_2017_QC_CS-80037

Multiple Choice

Debit Work in Process Inventory $85,000; debit Factory Overhead $55,000.

Debit Work in Process Inventory $85,000; debit Wages Expense $55,000.

Debit Work in Process Inventory $119,000; debit Wages Expense $21,000.

Debit Work in Process Inventory $140,000.

Debit Work in Process Inventory $119,000; debit Factory Overhead $21,000.