10. Assume that the Hood River Juice Company applies factory overhead to its ma ction departments on the basis of 65% ofdirect labor costs. Direct labor in the gg Department was s80,000 and direct labor in the Filtering Department was $12,000. The entry to apply overhead to these production departments is: A. Factory Overhead - Squeezing 52,000 7,800 59,800 Factory Overhead-Filtering Work in Process 59,800 00 7,800 B. Factory Overhead Work in Process-Squeezing Work in Process-Filtering C. Factory Overhead 59,800 59,800 Salaries Payable D. Work in Process -Squeezing 52,000 7,800 59,800 Work in Process -Filtering Factory Overhead E. Salaries Payable 59.800 59,800 Cash 11. To compute an equivalent unit of production, one must be able to reasonably estimate: A. The percentage of completion. B. Units completed. C. Units started and completed. D. Direct labor cost. E. Materials cost. 12. A department had 600 units which were 40% complete in beginning Work in Process Inventory. During the current period, 7,000 units were transferred out. Ending Work in Process inventory was 800 units which were 40% complete. Using the FIFO method, what are the equivalent units produced if all direct material and direct labor are added uniformly throughout the process? A. 7,080 B. 6,960 C. 7,320 D. 7,680 E. 7,800