1. Reynolds Manufacturers Inc. has estimated total factory overhead costs of $126,000 and expected direct labor hours of 12,600 for the current fiscal year. If job number 117 incurs 1,930 direct labor hours, Work in Process will be debited and Factory Overhead will be credited for

a.$1,930

b.$63,000

c.$126,000

d.$19,300

2. Department M had 2,600 units 58% completed in process at the beginning of June, 11,500 units completed during June, and 1,100 units 32% completed at the end of June. The number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories is.

a.12,952 units

b.10,344 units

c.8,900 units

d.11,852 units