A company's prime costs total $4,500,000 and its conversion costs total $5,500,000. If direct materials are $2,000,000, calculate the overhead costs:

Answer

		$2,500,000.
		$3,500,000.
		$2,000,000.
		$1,000,000.
		$3,000,000.

At the beginning of the recent period, there were 900 units of product in a department, one-third completed. These units were finished and an additional 5,000 units were started and completed during the period. 800 units were still in process at the end of the period, one-fourth completed. Using the weighted average method, the equivalent units produced by the department were:

Answer

		5,000 units.
		5,900 units.
		6,100 units.
		5,500 units.
		6,700 units.