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Pergota Company estimates total manufacturing overhead costs to be $80,000 for the year and estimates machine hours will be 4,000 for the same period. The company has two departments -formulating and packaging. Actual machine hours for the Formulating Department are 1,800 and for the Packaging Department are 2,000. Actual overhead costs for the Formulating Department amount to $40,000 and actual overhead costs for the Packaging Department amount to $42,000. What was the amount assigned to the work-in-process inventory account for the Packaging Department for the period? O $80,000 $40,000 O $42,000 O $36,000 Largo Company has unit costs of $10 for materials and $30 for conversion costs. If there are 2,500 units in ending work in process, 40% complete as to conversion costs and fully complete as to materials cost, the total cost assignable to the ending work in process inventory is: O $75,000 O $45,000 O $30,000 O $55,000 Pokekid had a beginning work in process inventory of 75,000 units, 20% complete as to conversion costs, and started 290,000 units during the period. Pokekid ended the period with 72,000 units. How many units were completed and transferred out during the period? O 293,000 units O 365,000 units 233,000 units O 305,000 units