04. Units sold equaled 39,000 and units produced equale 42,000. 05. Units sold and units produced were both 42,000. 14 Which of the following methods would be of little use when allocating service department costs to production departments? 01. The direct method. 02. The dual-cost allocation method. 03. The net-realizable-value method. 04. The step-down method. 05. The reciprocal method. 15 Vega Enterprises has computed the following unit costs for the year just ended: Direct material used $12 Direct labor 18 Variable manufacturing overhead 25 Fixed manufacturing overhead 29 Variable selling and administrative cost 10 Fixed selling and administrative cost 17 Under absorption costing, each unit of the company's inventory would be carried at: 01. O $65. 02 03. $84. $55. O 535 04