10. Assume that the Hood River Juice Company applies factory overhead to its production departments on the basis of 65% of direct labor costs. Direct labor in the Squeezing Department was $80,000 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 Factory Overhead - Filtering Work in Process 59,800 B. Factory Overhead 59,800 Work in Process-Squeezing Work in Process-Filtering 52,000 7,800 C. Factory Overhead 59,800 Factory Payroll 59,800 D. Work in Process- Squeezing Work in Process-Filtering 52,000 7,800 Factory Overhead 59,800 E. Factory Payroll 59,800 Cash 59,800 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 Goods in Process Inventory. During the current period, 7,000 units were transferred out. Ending Goods 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