13. Copy Center pays an average wage of $12 per hour to employees for printing and copying jobs, and allocates $18 of overhead for each employee hour worked. Materials are assigned to each job according to actual cost. If Job M-47 used $325 of materials and took 20 hours of labor to complete, what is the total cost that should be assigned to the job?

14. A production department's output for the most recent month consisted of 14,000 units completed and transferred to the next stage of production and 14,000 units in ending Work in Process inventory. The units in ending Work in Process inventory were 70% complete with respect to both direct materials and conversion costs. There were 1,800 units in beginning Work in Process inventory, and they were 90% complete with respect to both direct materials and conversion costs. Calculate the equivalent units of production for the month, assuming the company uses the weighted average method.

15. A company's beginning Work in Process inventory consisted of 29,000 units that were 20% complete with respect to direct labor. These beginning units were completed and another 104,400 units were started during the current period. Of those started, 69,000 were finished and the remaining 35,400 were 40% complete at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were:

16. Metaline Corp. uses the weighted average method for inventory costs and had the following information available for the year. Calculate the equivalent units of production for the year:

Beginning Work in Process (30% complete, $1,600)	250	units
Ending inventory of Work in Process (70% complete)	450	units
Total units started during the year	3,700	units