In a process cost flow, which of the manufacturing cost accounts
(Raw Materials Inventory, Manufacturing Overhead, and Factory
Labor) is debited at the time the costs are incurred and credited
at the time the costs are assigned to Work in Process accounts?
A department adds raw materials to a process at the beginning of
the process and incurs conversion costs uniformly throughout the
process. For the month of January, there were no units in the
beginning work in process inventory; 42773 units were started into
production in January; and there were 5174 units that were 78%
complete in the ending work in process inventory at the end of
January. What were the equivalent units of production for
conversion costs for the month...