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QUESTION 13 Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $198,000 of raw materials on credit; issued materials to production of $195,000 of which $30,000 were indirect. Minstrel incurred a factory payroll of $150,000, of which $40,000 was indirect labor. Minstrel uses a predetermined overhead rate of 150% of direct labor cost. The journal entry to record the purchase of materials is: Debit Raw Materials Inventory $198,000; credit Finished Goods Inventory $198,000. O Debit Work in Process Inventory $195,000; credit Raw Materials Inventory $195,000 O Debit Raw Materials Inventory $198,000; credit Accounts Payable $198,000 O Debit Raw Materials Inventory $198,000; credit Work in Process Inventory $198,000 O Debit Work in Process Inventory $198,000; credit Accounts Payable $198,000. QUESTION 14 A company uses the weighted average method for inventory costing. At the beginning of a period the production department had 20,000 units in beginning Work in Process inventory which were 40% complete, the department completed and transferred 165 00 units. At the end of the pe o 22 000 units were n the ending or in Process inventory and are 75% complete. Compute the number o equivalent units produced by the department. O 173,500. 181,500. O 187,000. 145,000. O 165,000