19) A company's overhead rate is 60% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. Work in Process Inventory 100,800 Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP 131,040 Factory Overhead 100,800 90,720 Beginning FG Finished Goods Inventory 118,200 324,800 142,000 Ending FG 301,000 A) $113,120. B) $211,680. C) $30.240. D) $106,400. E) $324,800. 20) A company's beginning Work in Process inventory consisted of 20,000 units that were 20% complete with respect to direct labor. These beginning units were completed and another 90,000 units were started during the current period. Of those started, 60,000 were finish remaining 30,000 were 40% complete at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were: A) 92,000. B) 76,000. C) 88,000. D) 74,000. E) 96,000. 21) A company that produces products individually designed to meet the needs of a specific customer. would normally use a job order costing system. A) True B) False 22) Manufacturing costs other than direct materials and direct labor, and are not readily traceable to specific units or batches of production are called: A) Nonmanufacturing costs. B) Factory overhead. C) Administrative expenses. D) Preproduction costs. E) Prime costs