The Anthony Company uses the weighted-average method in its process costing system. The following information was available for one of its processing departments:
The beginning work in process inventory consisted of 16,000 units, which were 75% complete with respect to conversion costs.
The department converted the equivalent of 59,000 units of production during the current month.
A total of 50,000 units were completed and transferred out of that department during the current month.
The ending work in process inventory consisted of 12,000 units, which were 50% complete with respect to conversion costs.
The number of units started during the month in that department was:

The Lakepoint Company uses the weighted-average method in its process costing system. The company has only a single processing department. The company's ending work in process inventory consisted of 36,000 units. The units in the ending work in process inventory were 50% complete with respect to materials and 30% complete with respect to labor and overhead. If the costs per equivalent unit for the current period were $5.50 for materials and $8.50 for labor and overhead, the total cost assigned to the ending work in process inventory was:

Lemont Company's beginning work in process inventory consisted of 10,000 units, 50% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost of the beginning inventory was $60,000. During the month, 50,000 units were transferred out. The equivalent unit cost was computed to be $4.00 for materials and $7.40 for conversion costs under the weighted-average method. Given this information, the total cost of the units completed and transferred out during the month was:

The Nevada Company uses the weighted-average method in its process costing system. The following information was available about one of the company's processing departments:
There were 108,000 equivalent units of production with respect to conversion costs during the current month.
There were 15,000 units in the department's beginning work in process inventory, which were two-thirds complete with respect to conversion costs.
During the current month, 105,000 units were started and 100,000 were completed and transferred out of the department.
The ending work in process inventory in the department:

In a process costing system, the journal entry used to record the transfer of units from Department A, a processing department, to Department B, the next processing department, includes a debit to:

Which of the following statements is (are) true?