1. Please answer the following to complete the unit review question/

A. Shubelik Company is changing to an activity-based costing method. They have determined that they will use three cost pools: setups, inspections, and assembly. Which of the following would not be used as the activity base for any of these three activities?

-.number of units to be produced

-.number of inspections

-.number of setups

-.number of direct labor hours

B.

Materials purchased on account during the month amounted to $190,000. Materials requisitioned and placed in production totaled $156,000. The entry to record the transaction for materials requisitioned by the production department is

-Materials156,000,Work in Process156,000

-.Work in Process190,000,Materials190,000

-.Work in Process156,000,Materials156,000

-.Work in Process156,000,Cash156,000