a.) On May 21, 2019, Christine worked 5.0 hours on Job A-1, and 3 hours on general "overhead activities."Christine is paid $12 per hour.Overhead is applied based on $21 per direct labor hour.Additionally, on May 21 Job A-1 requisitioned and entered into production $270 of direct material.On May 21, Christine, while working on Job A-1 used $27 of indirect material.Indirect material is included in the overhead application rate.Use this information to determine thetotal cost that should have been recorded in the Work in Process for Job A-1 on May 21?Round your answer to the closest whole dollar.

b.) Bethesda Company's April 1, 2019 beginning work in process was 900 units. During April an additional 2,200 units were put into production. At the end of April all units were completed except for 975 units. Use this information to determine number of units completed.