19.

Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing Department:

Equivalent units of productiondirect materials		127,000	EUP
Equivalent units of productionconversion		109,600	EUP
Costs in beginning Work in Processdirect materials	$	62,200
Costs in beginning Work in Processconversion	$	45,700
Costs incurred in Februarydirect materials	$	525,600
Costs incurred in Februaryconversion	$	660,200

The cost per equivalent unit of production for direct materials is:

22.

A company uses the weighted average method for inventory costing. At the beginning of a period the production department had 40,000 units in beginning Work in Process inventory which were 50% complete; the department completed and transferred 175,000 units. At the end of the period, 32,000 units were in the ending Work in Process inventory and are 85% complete. Compute the number of equivalent units produced by the department.

24.

Gold Company uses a plantwide overhead rate with machine hours as the allocation base. Use the following information to solve for the amount of machine hours estimated per unit of product RST.

Direct material cost per unit of RST	$	19
Total estimated manufacturing overhead	$	308,000
Total cost per unit of RST	$	84
Total estimated machine hours		154,000	MH
Direct labor cost per unit of RST	$	27

26. [The following information applies to the questions displayed below.] Angle Max Industries produces a product which goes through two operations, Assembly and Finishing, before it is ready to be shipped. Next years expected costs and activities are shown below.

	Assembly			Finishing
Direct labor hours		150,000	DLH		145,000	DLH
Machine hours		350,000	MH		78,750	MH
Overhead costs	$	350,000		$	507,500

Assume that the Assembly Department allocates overhead based on machine hours, and the Finishing Department allocates overhead based on direct labor hours. How much total overhead will be assigned to a product that requires 1 direct labor hour and 3.0 machine hours in the Assembly Department, and 3.6 direct labor hours and 0.5 machine hours in the Finishing Department?

27.

[The following information applies to the questions displayed below.] Angle Max Industries produces a product which goes through two operations, Assembly and Finishing, before it is ready to be shipped. Next years expected costs and activities are shown below.

	Assembly			Finishing
Direct labor hours		150,000	DLH		145,000	DLH
Machine hours		350,000	MH		78,750	MH
Overhead costs	$	350,000		$	507,500

Assume that the Assembly Department allocates overhead using a plantwide overhead rate based on machine hours. How much total overhead will be assigned to a product that requires 1 direct labor hour and 3.00 machine hours in the Assembly Department, and 3.60 direct labor hours and 0.5 machine hours in the Finishing Department?