1. Please Answer the following segments of the unit review question.

A. Department M had 2,600 units 58% completed in process at the beginning of June, 13,600 units completed during June, and 900 units 35% completed at the end of June. What was the number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories?

-.11,000 units

-.12,407 units

-.14,815 units

-.13,915 units

B. Which of the following is the correct flow of manufacturing costs?

-.raw materials, finished goods, cost of goods sold, work in process

-.raw materials, work in process, finished goods, cost of goods sold

-.cost of goods sold, raw materials, work in process, finished goods

-.work in process, finished goods, raw materials, cost of goods sold

C. At the end of the year, overhead applied was $42,000,000. Actual overhead was $40,300,000. Closing over/underapplied overhead into Cost of Goods Sold would cause net income to

-.decrease by $1,700,000

-.increase by $1,700,000

-.decrease by $3,400,000

-.increase by $3,400,000