88. Hanker Company had the following department data on physical units: Work in process, beginning 3,000 Completed and transferred out 18,000 Work in process, ending 2,400 Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period? A) 20,400. B) 15,000. C) 2,400. D) 18,600. 100. For its inspecting cost pool, Ellsworth, Inc. expected overhead cost of $400,000 and 4,000 inspections. The actual overhead cost for that cost pool was $480,000 for 5,000 inspections. The activity-based overhead rate used to assign the costs of the inspecting cost pool to products is A) $96 per inspection. B) $120 per inspection. C) $80 per inspection. D) $100 per inspection > 97. A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 90,000 units were started into production in January; and there were 20,000 units that were 40% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for materials for the month of January? A) 82,000 equivalent units. B) 98,000 equivalent units. C) 70,000 equivalent units. D) 90,000 equivalent units. intant de for the manhining activity cast nool2