29.Suptude Corporation uses a process costing system to manufacture laptop PCs. The following information summarizes operations for its VeryLite model during the quarter ending March 31, Year1:

Work-in-process inventory, January 1

140

$

78,000

Started during the quarter

570

Completed during the quarter

460

Work-in-process inventory, March 31

250

Costs added during the quarter

$880,000

Beginningwork-in-process inventory was 30% complete for direct materials. Endingwork-in-process inventory was 90% complete for direct materials. What were the equivalent units for direct materials for the quarter using the FIFOmethod?

31.Answer the following question using the informationbelow:

Jason Novelty Company produces a specialty item. Management has provided the followinginformation:

Actual sales

120,000 units

Budgeted production

105,000 units

Selling price

$40 per unit

Direct material costs

$9 per unit

Variable manufacturing costs

$4 per unit

Variable administrative costs

$6 per unit

Fixed manufacturing overhead

$6 per unit

What is the total throughputcontribution?

34.Hanung Corp has two servicedepartments, Maintenance and Personnel. Maintenance Department costs of $400,000 are allocated on the basis of budgeted maintenancehours. Personnel Department costs of $200,000 are allocated based on the number of employees. The costs of operating departments A and B are $240,000 and $360,000, respectively. Data on budgeted maintenancehours and number of employees are asfollows:

Support Departments

Production Departments

Maintenance Department

Personnel Department

A

B

Budgeted costs

$400,000

$200,000

$240,000

$360,000

Budgeted maintenancehours

NA

840

1,270

680

Number of employees

85

NA

230

650

Using the stepdown method, what amount of Maintenance Department cost will be allocated to Department B if the service department with the highest percentage of interdepartmental support service is allocatedfirst?