1- Cadavieco Detailing's cost formula for its materials and supplies is $1,880 per month plus $7 per vehicle. For the month of November, the company planned for activity of 83 vehicles, but the actual level of activity was 48 vehicles. The actual materials and supplies for the month was $2,350.

The materials and supplies in the planning budget for November would be closest to: a- $2,216 b- $4,052 c- $2,350 d- $2,461

________________________

2- The Gasson Company uses the weighted-average method in its process costing system. The company's ending work in process inventory consists of 13,000 units, The ending work in process inventory is 100% complete with respect to materials and 60% complete with respect to labor and overhead. If the costs per equivalent unit for the period $3.70 for the materials and $1.70 for labor and overhead, whatis the balance of the ending work in process inventory account would be: (Do not round Cost per equivalent unit)

a- $61,360 b- $52,860 c- $70,200 d- $47,600