13. Gloria Company uses the process cost system. On May 1, Gloria Company had no beginning work in process. During the month of May 16,000 units were completed. On May 31, there were 1,200 units in ending work in process inventory. How many physical units were started into production in May? a. 17,200 b. 16,000 c. 14,800 d. 12,000 21. The Beauty Beyond Words Salon uses an activity-based costing system in its beauty salon to determine the cost of services. The salon has determined the costs of services by activity as follows: Activity Activity Rate Cutting $7.00 Hairwashing/conditioning $2.50 Chemical treatment $25.00 Styling $5.00 at What is the cost of services for a haircut with hairwashing/conditioning and styling? a. $7.00 I b. $9.50 c. $7.50 d. $14.50 22. Scoresby Co. uses Assembly and Finishing departments to manufacture their 2 products, Product X and Product Y. Assembly Department factory overhead rate is $240 per machine hour. Finishing Department factory overhead rate is $160 per direct labor hour. Usage of machine hours and direct labor hours for each product is shown below. Product X Product Y Machine Hours 6 8 Direct Labor Hours 2 16 es How much overhead cost will be charged to the two products? u in a. Product X = $3,200; Product Y - $9,600 b. Product X = $800; Product Y - $800 c. Product X = $1,760; Product Y = $4,480 d Product 1.440 Product