15) Schwiesow Corporation has provided the following information: Cost per Cost per Unit Period Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 7.05 350 1.65 $ 11,000 $ 1.00 S 0.40 $ 5,500 If 4,000 units are sold, the variable cost per unit sold is closest to: A) $14.40 B) $13.60 C) $12.20 D) $16.90 16) Bressette Corporation has provided the following information: Cost per Unit Cost per Period Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 6.20 $ 3.70 $ 1.25 s 10,000 $ 1.50 $ 0.50 $ 5,000 For financial reporting purposes, the total amount of product costs incurred to make 5,000 units is closest to A) $70,750 B) $65,750 C) $10,000 D) $55,750 17) Prime cost consists of: A) direct materials, direct labor and manufacturing overhead B) direct materials and direct labor. C) direct materials and manufacturing overhead. D) direct labor and manufacturing overhead. 18) Manufacturing overhead includes: A) all manufacturing costs except direct labor and direct materials B) all manufacturing costs except direct labor. C) all selling and administrative costs. D) all direct material, direct labor and administrative costs 19) Fabert Corporation uses the weighted-average method in its process costing system. The Assembly 19) Department started the month with 16,000 units in its beginning work in process inventory that were 40% complete with respect to conversion costs. An additional 60,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. During the month 65,000 units were completed in the Assembly Department and transferred to the next processing department. There were 11,000 units in the ending work in process inventory of the Assembly Department that were 50% complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly Department for the month? A) 55,000 B) 70,500 C) 65,000 D) 64,100