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M\&P Tools has three service departments that support the production area. Outlined below is the estimated overhead by department for the upcoming year. Overhead cost is allocated to departments based upon the number of employees. Using the direct method of allocation, how much of the Repair Department's overhead will be allocated to the Bolting Department (Do not round interim calculations)? $2,875. $11,351 $0. $7,000. Wilson Tech's production cost data for the current period is: Materials are entered at the beginning of the process. The Ending Work-in-Process units are 40% complete as to conversion costs. Using the FIFO method, what are the equivalent units of production for conversion costs? 12,280 units. 9,800 units. 16,000 units. 6,200 units