14) Nielsen Corporation has two manufacturing departments-Machining and Assembly The company used the following data at the beginning of the year to calculate Machining Assembly Total 1,000 4,000 5,000 Estimated total machine-hours (MHs) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH 4,700 10,800 S 15,500 S 1.20 S 2.20 During the most recent month, the company started and completed two jobs--Job F and Job M. There were no beginning inventories. Data concerning those two jobs follow: Job F Job M Direct materials Direct labor cost Machining machine-hours Assembly machine-hours s 13,000 7,400 20,400 8,800 300 1,600 2,400 700 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job F is closest to: A) $11,730 B) $13,000 C) $45,130 D) $20,400 15) Walbin Corporation uses the weighted-average method in its process costing system. 15) The beginning work in process inventory in a particular department consisted of 12,000 units, 100% complete with respect to materials cost and 20% complete with respect to conversion costs. The total cost in the beginning work in process inventory was A total of 42,000 units were transferred out of the department during the S39,400. month. The costs per equivalent unit were computed to be $2.40 for materials and $4.50 for conversion costs. The total cost of the units completed and transferred out of the department was: 5 A) $250,200 B) $189,000 C) $289,800 D) $250,400