1. Costs such as supervisors and support personnel whose salaries are part of manufacturing overhead are called

		direct labor
		indirect labor
		assistants
		variable labor

2. DEF company uses an average cost process costing system. They add all materials at the beginning of the process. Beginning work in process consists of 4000 units. 14,000 units were started but at the end of the month, 3000 of them were still in process. The 3000 ending work in process were 75% complete with respect to conversion costs. What were the equivalent units for materials?

		18,000
		21000
		14000
		17250

3. DEF company uses an average cost process costing system. They add all materials at the beginning of the process. Beginning work in process consists of 4000 units. 14,000 units were started but at the end of the month, 3000 of them were still in process. The 3000 ending work in process were 75% complete with respect to conversion costs. What were the equivalent units for conversion costs?

		18,000
		13250
		14000
		17250

4. Direct materials were $20,000. Direct labor was $50,000. Manufactured Overhead was $30,000. If I made 100,000 units , what is the cost per unit?

		80 cents per unit
		70 cents per unit
		50 cents per unit
		$1 per uni