For August, Lanny Company had 25,000 units in BWIP, 40% complete, with costs equal to $36,000. During August, the cost incurred was$450,000. Using the FIFO method, Lanny had 125,000 equivalent units for August. There were 100,000 units transferred out during the month. The cost of goods transferred out is

a. $500,000.
b.$360,000.
c. $450,000.
d.$400,000.
e. $50,000.

Which of the following statements about merchandising activities is true? (More than one answer may be correct.)
a. As inventory is purchased, the Inventory Expense account is debited and Cash (or Accounts Payable) is credited.
b. Inventory is recorded as an asset when it is first purchased.\
c. As inventory is sold, its cost is transferred from the balance sheet to the income statement.
d. As inventory is sold, its cost is transferred from the income statement to the balance sheet.

Ardt-Barger has a beginning work in process inventory of 5,500 units and transferred in 25,000 units before ending the month with 3,000 units that were 100% complete with regard to materials and 80% complete with regard to conversion costs. The cost per unit of material is $5.45, and the cost per unit for conversion is$6.20 per unit. Using the weighted-average method, prepare the company’s process cost summary for the month.

Pro-Weave manufactures stadium blankets by passing the products through a Weaving department and a Sewing department. The following information is available regarding its June inventories.

The following additional information describes the company’s production activities for June.

Raw materials purchases (on credit)                     $500,000          Labor used    
Factory payroll cost (paid in cash)                      3,060,000          Direct-Weaving$1,200,000
Other factory overhead cost (Other accounts credited)      156,000          Direct-Sewing                      360,000
Materials used                                                              Indirect                         1,500,000
Direct-Weaving                                          $240,000          Overhead rates as a percent of direct labor
Direct-Sewing                                               75,000          Weaving                                80%
Indirect                                                   120,000          Sewing                                150%
                                                                            Sales on credit$4,000,000

Required

1. Compute the (a) cost of products transferred from Weaving to Sewing, (b) cost of products transferred from Sewing to finished goods, and (c) cost of goods sold.

2. Prepare journal entries dated June 30 to record (a) goods transferred from Weaving to Sewing, (b) goods transferred from Sewing to finished goods, (c) sale of finished goods, and (d) cost of goods sold.

A one-way analysis of variance experiment produced the following ANOVA table.

$$\begin{array}{|l|c|c|c|c|c|c|} \hline {\text { SUMMARY }} \\ \hline \text { Groups } & {\text { Count }} &{\text { Average }} \\ \hline \text { Column 1 } & {10} &{349} \\ \hline \text { Column 2 } & {10} & {348} \\ \hline \text { Column 3 } & {10} & {366} \\ \hline \text { Column 4 } & {10} & {365} \\ \hline \begin{array}{l} \text { Source of } \\ \text { Variation } \end{array} & \text { Ss } & \text { df } & \text { MS } & \text { F } & \text { p-value } & \text { Fcrit } \\ \hline \begin{array}{l} \text { Between } \\ \text { Groups } \end{array} & 2997.11 & 3 & 999.04 & 15.54 & 1.2 \mathrm{E}-06 & 2.866 \\ \hline \begin{array}{l} \text { Within } \\ \text { Groups } \end{array} & 2314.71 & 36 & 64.30 & & & \\ \hline & & & & & & \\ \hline \text { Total } & 5311.82 & 39 & & & & \\ \hline \end{array}$$

a. Use Fisher's LSD method to determine which means differ at the 5% level of significance.

In this exercise, determine whether the given statement is true or false. If the statement is false, make the necessary change(s) to produce a true statement.

To solve $x-9 \sqrt{x}+14=0$, we let $\sqrt{u}=x$.

In an experiment, a group of fish was injected with living bacteria. Of those fish maintained at $28^{\circ} \mathrm{C}$, the percentage p that survived the infection t hours after the injection is given in the following table:

$$\begin{array}{llllll} t & 8 & 10 & 18 & 20 & 48 \\ \hline p & 82 & 79 & 78 & 78 & 64 \end{array}$$

Find the linear regression line of p on t.

If we were to measure the equivalence of gravitational and inertial mass, would we show that $m_{\text {inertial }}=m_{\text {gravitational }}$ or merely that $m_{\text {inertial }} \propto m_{\text {gravitational }}$?

Refer to the information presented in the preceding exercise.

Requirements

1. Prepare the journal entries to record the assignment of direct materials and direct labor and the allocation of manufacturing overhead to the Fermenting Department. Assume labor costs are accrued and not yet paid. Also, prepare the journal entry to record the cost of the gallons completed and transferred out to the Packaging Department.
2. Post the journal entries to the Work-in-Process Inventory- Fermenting T-account. What is the ending balance?
3. What is the average cost per gallon transferred out of the Fermenting Department into the Packaging Department? Why would Shea Winery's managers want to know this cost?

Polonium-210 has a half-life of $138.4$ days, decaying by alpha emission. Suppose the helium gas originating from the alpha particles in this decay were collected. What volume of helium at $25^{\circ} \mathrm{C}$ and $735 \mathrm{mmHg}$ could be obtained from $1.0000 \mathrm{~g}$ of polonium dioxide, $\mathrm{PoO}_2$, in a period of $48.0 \mathrm{~h}$ ?

Prepare journal entries to record the following production activities. 1. Transferred completed goods from the Assembly department to finished goods inventory. The goods cost $135,600. 2. Sold$315,000 of goods on credit. Their cost is $175,000.

Choisissez la lettre correspondant a l expression qui complete chaque phrase

la telecommande ne marche plus - pour les parents - de belles personnalites attachantes dans les emissions de tele-realite - luxembourgeoise - emission de tele a regarder ensemble - de tele realite

Manon pense qu on decouvre.

Shannon observes two light pulses to be emitted from the same location, but separated in time by $3.00 \mu \mathrm{s}$. Kimmie observes the emission of the same two pulses to be separated in time by $9.00 \mu \mathrm{s}$. (a) How fast is Kimmie moving relative to Shannon? (b) According to Kimmie, what is the separation in space of the two pulses?

Prepare journal entries to record the following production activities.

1. Transferred completed products with a cost of $137,000 to finished goods inventory.
2. Sold$450,000 of products on credit. The product cost is $150,000.