BE 17-1 Job order versus process costing. 6 PTS Which of the following industries would typically use job order costing, and which would typically use process costing? a. Business consulting b. Web designer c. Candy making d. Designer clothes manufacturing e. Steel manufacturing f. Computer chip manufacturing BE 17-2 Units to be assigned costs. 8 PTS Kraus Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 4,000 tons from the Casting Department in October. During October, the Rolling Department completed 3,900 tons, including 300 tons of work in process on October 1. The ending work in process inventory on October 31 was 400 tons. How many tons were started and completed during October? BE 17-3 Equivalent units of materials cost. 9 PTS The Rolling Department of Kraus Steel Company had 350 tons in beginning work in process inventory (55% complete) on October 1. During October, 4,100 tons were completed. The ending work in process inventory on October 31 was 500 tons (30% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? BE 17-4 Equivalent units of conversion costs. 10 PTS The Rolling Department of Kraus Steel Company had 350 tons in beginning work in process inventory (60% complete) on October 1. During October, 4,100 tons were completed. The ending work in process inventory on October 31 was 500 tons (30% complete). What are the total equivalent units for conversion costs? BE 17-5 Cost per equivalent unit. 10 PTS The cost of direct materials transferred into the Rolling Department of Kraus Company is $2,231,250. The conversion cost for the period in the Rolling Department is $727,200 Determine the direct materials and conversion costs per equivalent unit. Using BE 17-3 and BE 17-4