The Slicing Department production process shows: Units Beginning Work in Process 10,000 Ending Work in Process 50,000 Total units to be accounted for 160,000 How many units were started into production in Department 1? a. 170,000. b. 110,000. c. 160,000. d. 150,000. Using the following information, compute the direct materials used. Raw materials inventory, January 1 $ 20,000 Raw materials inventory, December 31 40,000 Work in process, January 1 18,000 Work in process, December 31 12,000 Finished goods, January 1 40,000 Finished goods, December 31 32,000 Raw materials purchases 1,200,000 Direct labor 560,000 Factory utilities 150,000 Indirect labor 50,000 Factory depreciation 400,000 Operating expenses 420,000 a. $1,260,000. b. $1,220,000. c. $1,200,000. d. $1,180,000. Casey Company has a materials price standard of $2.10 per pound. Six thousand pounds of materials were purchased at $2.20 a pound. The actual quantity of materials used was 6,000 pounds, although the standard quantity allowed for the output was 5,400 pounds. Casey Company's total materials variance is a. $1,860 U. b. $1,860 F. c. $1,920 U. d. $1,920 F. In a process cost system, units to be accounted for in a department are equal to the a. number of units started or transferred into the department. b. number of units transferred out of the department. c. units in the beginning inventory plus the units started or transferred into the department. d. ending inventory plus the units started or transferred into the department. The master budget of Handy Company shows that the planned activity level for next year is expected to be 100,000 machine hours. At this level of activity, the following manufacturing overhead costs are expected: Indirect labor $480,000 Machine supplies 120,000 Indirect materials 140,000 Depreciation on factory building 80,000 Total manufacturing overhead $820,000 A flexible budget for a level of activity of 120,000 machine hours would show total manufacturing overhead costs of a. $940,000. b. $820,000. c. $984,000. d. $968,000.