14) On May 21, 2019, Christine worked 5.0 hours on Job A-1, and 3 hours on general "overhead activities."Christine is paid $15 per hour.Overhead is applied based on $28 per direct labor hour.Additionally, on May 21 Job A-1 requisitioned and entered into production $280 of direct material.On May 21, Christine, while working on Job A-1 used $27 of indirect material.Indirect material is included in the overhead application rate.Use this information to determine thetotal cost that should have been recorded in the Work in Process for Job A-1 on May 21?Round your answer to the closest whole dollar.

15) Bethesda Company's April 1, 2019 beginning work in process was 500 units. During April an additional 2,500 units were put into production. At the end of April all units were completed except for 725 units. Use this information to determine number of units completed.

16) On March 1, 2019, Baltimore Company's beginning work in process inventory had 8,000 units. This is its only production department. Beginning WIP units were 50% complet as to conversion costs. Baltimore introduces direct materials at the beginning of the production process.During March, a total of 24,600 units were started and the ending WIP inventory had 5,800 units which were 70% complet as to conversion costs.Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round answer to the nearest whole number of units)

17) On March 1, 2019,Annapolis Company has a beginning Work in Process inventory of zero.All materials are added into production at the beginning of its production.There is only one production WIP inventory.During the month 24,000 units were started. At the end of the month all started units were 80% complete with respect to conversion. Direct Materials placed into production had a total cost of $385,000 and the total conversion cost for the month was $388,000.Annapolis uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of direct material for the month of March. (Round answer to the nearest cent.)

18) On March 1, 2019,Annapolis Company has a beginning Work in Process inventory of zero.All materials are added into production at the beginning of its production.There is only one production WIP inventory.During the month 20,000 units were started. At the end of the month all started units were 60% complete with respect to conversion. Direct Materials placed into production had a total cost of $440,000 and the total conversion cost for the month was $393,000.Annapolis uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of conversion for the month of March. (Round answer to the nearest cent.)

19) On January 1, Easton Company had cash on hand of $95,000.All of January's $204,000 sales were on account. December sales of $226,000 were also all on account.Experience has shown that Easton typically collects 40% of receivables in the month of the sale and the balance the following month.All materials and supplies are purchased on account and Easton has a history of paying for half of these purchases in the month of purchase and half the following month.Such purchases were $153,000 for December and $166,000 for January.All other expenses including wages are paid in the month incurred.These amounted to $42,000 in December and $64,000 in January.Use this information to determine the projected ending balance of cash on hand for January. (Round answer to the nearest whole dollar)