1-- Rosie Company has one job remaining in its work in process inventory account with a $150,000 balance. Direct labor cost is $90,000. The predetermined overhead rate is 30% and based on direct labor cost. How much are the direct materials for this remaining job? are you kidding me there's no way to know O $33.000 O $27,000 O $117.000 2-- Cakery Company has the following equivalent units for July: materials 20,000 and conversion costs 18,000. Production cost data are: Materials Conversion Work in process, July 1 $ 3,200 $ 1,500 Costs added in July 25,200 21,000 The unit production costs for July would be: Materials Conversion Costs A. $1.42 $1.25 B. $1.26 $1.25 C. $1.26 $1.17 D. $1.42 $1.17 A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 80,000 units were started into production in January; and there were 20,000 units that were 40% complete in the ending work in process inventory at the end of January. What were the total equivalent units of production for conversion costs for the month of January? 0 72,000 units O 60,000 units O 68,000 units O 80,000 units