A company expected its annual overhead costs to be $1400000 and direct labor costs to be $700000. Actual overhead was $1000000, and actual labor costs totaled $600000. How much is the company's predetermined overhead rate to the nearest cent? O $1.43 O $1.67 $2.33 O $2.00 Current Attempt in Progress A department adds all 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: 91500 units were started into production in January, and there were 19300 units that were 30% 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? O 85710 equivalent units 91500 equivalent units, 72200 equivalent units. O 97290 equivalent units