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Chap 2) In JE costing, MOH would be applied to debit it? Work In Process Inventory COGMftg: Variable costs ? constant per unit;change(vary)in total with changes in level of activity. Beg.Inventory Fixed cost-are constant in total; change per unit with changes in activity level. +Net Purchase 10,000 20,000 =COG Available Per Unit Unit Total Per Unit Unit Total Security Guard -Ending Inven. Direct Materials(V) $5.00 $50,000 $5.00 $100,000 Salary- =COGS Rent (F) 0.10c $1,000 0.05c $1,000 Indirect Labor, Total $5.10 $51,000 $5.05 $101,000 Fixed MOH 20,000 10,000 Grease: Direct Per Unit Unit Total Per Unit Unit Total Material -No Direct Materials(V) $2.50 $50,000 $2.50 $25,000 Fixed -No

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