Opening a ledger account involves a. recording the account title on the ledger page. b. recording the account title and account number on the ledger page. c. recording the account title, account number, and account balance on the ledger page. d. posting the debit amount, credit amount, and source explanation to the ledger page.

The cost of the beginning work in process inventory was comprised of $3,000 of direct materials, $10,000 of direct labor, and $10,000 of factory overhead. costs incurred during the period were comprised of $15,000 of direct materials costs, and $100,000 of conversion costs. the equivalent units of production (eup) for the period were 9,000 for direct materials and 6,000 for conversion. the costs per eup were: