A firm uses backflush costing and values inventory using throughput accounting. All actual amounts are equal to budgeted amounts. Total DM $360,000 Total DL $140,000 Total OH $70,000 Total completed and in process 20,000 units Units sold 19,480 Units in process 100 $500 of raw materials are still in the warehouse at the end of the period. Which journal entry appropriately backflushes costs to inventory accounts? A Debit: Finished Goods $7,560 Debit: RIP $2,300 Credit: COGS $9,860 B Debit: COGS $9,860 Credit: Finished Goods $7,560 Credit: WIP $1,800 Credit: RM $500 C Debit: COGS $9,860 Credit: Finished Goods $7,560 Credit: RIP $2,300 D Debit: Finished Goods $7,560 Debit: WIP $1,800 Debit: RM $500 Credit: COGS $9,860

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Problem 8-57 (Algo) Prepare a Production Cost Report and Adjust Inventory Balances: Weighted-Average Method (LO 8-3, 4) The records of Fremont Corporation’s initial and unaudited accounts show the following ending inventory balances, which must be adjusted to actual costs.     Units Unaudited Costs Work-in-process inventory 215,000 $ 818,897   Finished goods inventory 26,000   366,250       As the auditor, you have learned the following information. Ending work-in-process inventory is 40 percent complete with respect to conversion costs. Materials are added at the beginning of the manufacturing process, and overhead is applied at the rate of 80 percent of the direct labor costs. There was no finished goods inventory at the start of the period. The following additional information is also available.       Costs   Units Direct Materials Direct Labor Beginning inventory (80% complete as to labor) 93,000 $ 435,600   $ 524,000   Units started 590,000…

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Units in beginning WIP Inventory completed this period Units Started and completed this period Units in ending WIP Inventory Total units accounted for Total equivalent units of work done this period Costs in beginning WIP Inventory (from last period) Costs added to WIP Inventory this period Total costs to account for Total cost of units completed $ Step 3: Account for costs Total number of units completed Physical Units What is The Skysong Company's total cost units completed? Actual unit cost for units completed $ 1,500 15,100 How many total units did the company complete this period? Total cost per equivalent unit this period $ The actual cost for the units completed this period is 500 17,100 Total Costs The Skysong Company uses the FIFO method of process costing. $1,155 26,895 $28,050 % Added This Period DM 100% 100% $755 0% 8.580 $9,335 DM Equivalent Units Equiv. Units 15,100 500 15,600 Conversion Costs $400 What was the actual per-unit cost for those units completed? (Round answer…