____ 27. In a process cost system, the cost of completed production in Department A is transferred to Department B by which of the following entries?

a.	Debit Work in Process--Dept. B; credit Work in Process--Dept. A.
b.	Debit Work in Process--Dept. B; credit Finished Goods--Dept. A.
c.	Debit Work in Process--Dept. B; credit Cost of Goods Sold--Dept. A.
d.	Debit Finished Goods; credit Work in Process--Dept. B.

____ 28. Which of the following is false in regards to direct materials for an auto manufacturer?

a.	Steel would probably be a direct material.
b.	Upholstery fabric would probably be a direct material
c.	Oil to lubricate factory machines would not be a direct material.
d.	Small plastic clips to hold on door panels, because they become part of the auto, must be accounted for as direct materials.

____ 29. For which of the following businesses would a process cost system be appropriate?

a.	Auto repair service
b.	Paint manufacturer
c.	Specialty printer
d.	Custom furniture manufacturer

____ 30. In process cost accounting, the costs of direct materials and direct labor are charged directly to:

a.	service departments
b.	processing departments
c.	customer accounts receivable
d.	job orders

____ 31. The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows:

April 1, work in process:
Materials cost, 3,000 units	$ 7,500
Conversion costs, 3,000 units,
2/3 completed	6,000
Materials added during April, 10,000 units	26,000
Conversion costs during April	31,000
Goods finished during April, 11,500 units	---
April 30 work in process, 1,500 units,
1/2 completed	---

All direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. The Conversion Cost per equivalent unit (to the nearest cent) for April is:

a.	$2.70
b.	$2.53
c.	$3.02
d.	$5.60

____ 32. A difference in quantity of materials used on two comparable jobs may be caused by:

a.	inadequately trained employees
b.	poor quality materials
c.	employee carelessness
d.	all of the above

I need help with these questions please thank you.