23. Th e debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows April 1, work in process Materials cost, 3,000 units Conversion costs, 3,000 units, $ 8,000 66.7% completed 6.000 30,000 31,000 Materials added during April, 10,000 units Conversion costs during April Goods finished during April. 11500 units April 30 work in process, 1,500 units 50% completed terials are placed in process at the beginning of the process and the first-in, first-out method used to cost inventories. The materials cost per equivalent unit for April is: a. $3.00 b. $2.92 c. $2.31 d. $3.80 24. If Department H had 600 units, 60% completed, in process at the beginning of the period. 6.00 completed during the period, and 700 units were 30% completed at the end of the period, what was th number of equivalent units of production for conversion costs for the period, if the first-in, first-out n used to cost inventories? a. 7,300 b. 5,850 c. 6,700 d. 5,640 25. The following budget data are available for Oldest Company: Estimated direct labor hours Estimated direct labor dollars 12,000 $90,000 $198,000 Estimated factory overhead costs If factory overhead is to be applied based on direct labor hours, the predetermined overhead rate a. $16.50 b. S.13 c. $7.50 d. $.061 uchv baye 90,00