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A department adds all raw materials to a process at the beginning of the process and incurs conversion costs untormly throughout the proces5. For the month of January, there were no units in the beginning work in process imventory; 89600 units were started into production in January; and there were 19500 units that were 30% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January? 83750 equivalent units. 75950 equivalent units. 70100 equivalent units. 89600 equivalent units. Vintage Baskets had the following department data: Materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. The incomplete units are 40% completed as to conversion costs. What is the total number of equivalent units for materials during August using the weighted-average method? 75,00067,00069,00071,400 Concord Corporation thinks machine hours is the best activity base for its manufacturing overhead. The estimate of annual overhead costs for its jobs was $1150000. The company used 1000 hours of processing on Job No. B12 during the period and incurred overhead costs totaling $1300000. The budgeted machine hours for the year totaled 20000 . How much overhead should be applied to Job No. B12? $65000$1150$1300$57500