In multiple-product analysis, direct fixed costs can be __________ to each segment.

Beginning inventory for the month contained 3,000 units that were 35 percent complete with respect to materials. 55,000 units were completed and transferred out during the month. 5,500 units were in ending inventory, 10 percent complete with respect to materials. The weighted average equivalent units of production for materials for the month would be

Burgandy Company produces and sells mattresses. It expects to sell 7,000 mattresses in the current year and had 800 mattresses in finished goods inventory at the end of the previous year. Burgandy would like to complete operations in the current year with at least 900 completed mattresses in inventory. There is no ending work-in-process inventory. The mattresses sell for $500 each. How many mattresses will be produced in the current year? 

Alpha Beta Company has a sales budget for next month of $50,000. Cost of goods sold is expected to be 60 percent of sales. All goods are purchased in the month used and paid for in the month following their purchase. The beginning inventory of merchandise is $1,500 and an ending inventory of $2,000 is desired. Beginning accounts payable is $13,000. ​ How much merchandise inventory will Alpha Beta Company need to purchase next month?

Algonquin Products produces two products, X and Y, in a single process. In 2011, the joint costs of this process were $25,000. In addition, 4,000 units of X and 6,000 units of Y were produced. Separable processing costs beyond the split-off point were X-$10,000; Y-$20,000. X sells for $10.00 per unit; Y sells for $7.50 per unit. ​ What is the gross profit of product Y assuming the net realizable value method is used?

For the receiving department of a process-costing manufacturer, transferred-in goods are materials that are added at the end of the process.

In a job-order costing system, direct labor costs assigned to a job are different than the costs assigned to work-in-process inventory.

Eagle Company applies factory overhead in its two producing departments using a predetermined rate based on budgeted machine hours in the Blending Department and based on budgeted labor hours in the Containerizing Department. Variable cafeteria costs are allocated to the producing departments based on budgeted number of employees, and fixed costs are allocated based on the capacity number of employees. Variable maintenance costs are allocated on the budgeted number of direct labor hours, and fixed costs are allocated on labor hour capacity. The data concerning next year’s operations are as follows:   ​ ​   Support Departments Producing Departments Budgeted costs: Cafeteria Maintenance Blending Containerizing Variable costs $60,000 $84,000 $300,000 $324,000 Fixed costs  18,000  30,000  120,000  140,000 ​ Other data:        Direct labor hours (capacity) 10,000 20,000    Direct labor hours (budgeted) 8,000 16,000    Number of employees (capacity) 30 60    Number of employees (budgeted) 20 40    Machine hours (capacity) 33,000 66,000    Machine hours (budgeted) 20,000 60,000 ​ Required: ​ a. Prepare a schedule showing the allocation of budgeted support department costs to producing departments. b. Determine the predetermined overhead rate for the producing departments.

In operation costing, job-order procedures are used to assign direct materials costs and process procedures are used to assign conversion costs.

A debit balance in Overhead Control: