A company uses a process costing system. Its Assembly Department's beginning inventory consisted of 30,000 units, 75% complete with respect to direct labor and overhead. The department completed and transferred out 127,500 units this period. The ending inventory consists of 20,000 units that are 25% complete with respect to direct labor and overhead. All direct materials are added at the beginning of the process. The department incurred direct labor costs of $24,000 and overhead costs of $32,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is: O $0.14. O $0.30. O $0.37 $0.18 $0.16 A company uses a process costing system. Its Weaving Department completed and transferred out 120,000 units during the current period. The ending inventory in the Weaving Department consists of 40,000 units (20% complete with respect to direct materials and 60% complete with respect to conversion costs). Determine the equivalent units of production for the Weaving Department for direct materials and conversion costs assuming the weighted average method. O 128.000 materials, 120,000 conversion O 128,000 materials, 184,000 conversion O 120,000 materials, 160,000 conversion. O 128.000 materials, 144,000 conversion. O 120,000 materials, 120,000 conversion. A company's overhead rate is 60% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. Work in Process Inventory 100,800 2 ? 2 Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP Factory Overhead 100,800 131,040 Beginning FG 90,720 Finished Goods Inventory 118,200 324,800 142,000 301,000 Ending FG $113, 120. $211.680 $324,800. $30,240 $106,400