1. In the month of April, a department had 500 units in the beginning work in process inventory that were 60% complete. These units had $66000 of materials costs and $41000 of conversion costs. All materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During April, 11500 units were completed and transferred to the finished goods inventory and there were 2600 units that were 20% complete in the ending work in process inventory on April 30. During April, manufacturing costs charged to the department were: Materials $1360000; Conversion costs $1933800. The cost assigned to the units in the ending work in process inventory on April 30 was (Round intermediate calculations to 0 decimal places, e.g. 5,275.)

$345800.

$386800.

$582000.

$260000.

2.Hartley Company produces two products, Flower and Planter. Flower is a high-volume item totaling 20000 units annually. Planter is a low-volume item totaling only 6000 units per year. Flower requires 1 hour of direct labor for completion, while each unit of Planter requires 2 hours. Therefore, total annual direct labor hours are 32000 ( 20000 + 12000). Expected annual manufacturing overhead costs are $ 820000. Hartley uses a traditional costing system and assigns overhead based on direct labor hours. Each unit of Planter would be assigned overhead of

$ 51.25.

need more information to compute.

$ 25.63.

$ 31.54.