35.Vaughn Company's Assembly Department has materials cost at $4 per unit and conversion cost at $7 per unit. There are 29900 units in ending work in process, all of which are 60% complete as to conversion costs. All materials are added at the beginning of the process. How much are total costs to be assigned to ending inventory?

$245180.

$328900.

$125580.

$119600.

34. At the end of the year, any balance in the Manufacturing Overhead account is generally eliminated by adjusting

Finished Goods Inventory.

Cost of Goods Sold.

Work In Process Inventory.

Raw Materials Inventory.

33.Activity-based costing uses

departmental pools and a single cost driver.

numerous cost pools and numerous cost drivers.

one plantwide pool and a single cost driver.

one plantwide pool and numerous cost drivers