1)crawford company has the following equivalent units for july: materials 20,000 and conversion costs 18,000. Production cost data are:

MATERIALS CONVERSION

work in process, july 1 $3,200 $1,500

costs added in july $25,200 $21,000

The unit production costs for july are

M C

A) 1.42 1.25

B) 1.26 1.17

C) 1.42 1.17

D) 1.26 1.25

2) one of hatch company's activity cost pools is machine setups, with estimated overhead of $300,000. Hatch produces sparklers(400 setups) and lighters(600 setups). How much of the machine setup cost pool should be assigned to sparklers?

A) 120,000

B)150,000

C)300,000

D)180,000

3)sparate work in process accounts are maintained for each production department or manufacturing process in a process cost sysytem

A) True

B)False

4) One similarity of process cost accounting with job order cost accounting is that both determine total manufacturing costs after each job

A) True

B)False