27. Eclypso Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the mixing department. Information for the mixing department for the month of October is as follows:

Work in process, October 1:
No. of units (45% complete)	7,200
Direct materials	$42,000
Direct labor	$50,400
Overhead	$14,400

During October, 38,400 units were completed and transferred to the molding department. The following costs were incurred by the mixing department during October:

Direct materials	$144,000
Direct labor	$192,000
Overhead	$ 60,000

By October 31, 3,600 units that were 85% complete remained in the mixing department. Eclypso uses the weighted average method. Eclypso's equivalent units of production using the weighted average method would be:

a.24,740. b.32,000. c.41,460. d.35,000.

28. Alpha Technology produces two products: a high-end laptop under the label Excellent Laptops and an inexpensive desktop under the label Outstanding Computers. The two products use two overhead activities, with the following costs:

Setting up equipment	$3,000
Machining	$15,000

The controller has collected the expected annual prime costs for each product, the machine hours, the setup hours, and the expected production.

	Excellent Laptops	Outstanding Computers
Direct Labor	$25,000	$10,000
Direct Materials	$20,000	$5,000
Expected Production in Units	3,000	3,000
Machine Hours	850	2,000
Setup Hours	80	75

Calculate Outstanding Computer's consumption ratio for setup hours. (Note: Round your answer to two decimal places.)

a.0.75 b.0.90 c.0.25 d.0.45 e.0.48

35. Direct materials used in production, direct labor, and applied overhead are charged to the:

a.indirect labor account.

b.work-in-process account.

c.overhead account.

d.raw materials account.