Adirondack Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plantwide factory overhead rate for allocating overhead to products. However, management is considering moving to a multiple department rate system for allocating overhead. DLH per Product Total Direct Labor Hours Overhead Painting Dept. Finishing Dept. $256,800 74,500 $331,300 9,200 11,400 2 0,600 Totals 12 Using a single plantwide rate, the factory overhead allocated per unit of Product A in the Painting Department is a $697.83 per unit b. $195.39 per unit c. $112.56 per unit d. $16.08 per unit Department G had 2,040 units 25% completed at the beginning of the period, 13,600 units were completed during the period, 1,700 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period $33,700 Costs added during period: Direct materials (13,260 units at $8) 106,080 Direct labor 77,400 Factory overhead 25,800 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the departmental work in process inventory at the end of the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? a. $15,559 Ob. $13,600 c. $21,076 d. $16,212 The following production data were taken from the records of the finishing department for June: Inventory in process, June 1, 25% completed 360 units Transferred to finished goods during June 5,000 units Equivalent units of production during June 5,420 units Determine the number of equivalent units of production in the June 30, finishing department inventory, assuming that the first-in, first-out method is used to cost inventories. The completion percentage of 25% applies to both direct materials and conversion costs. a. 612 units b. 408 units c. 510 units d. 765 units Department G had 2,040 units 25% completed at the beginning of the period, 12,200 units were completed during the period, 1,700 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period $26,800 Costs added during period: Direct materials (11,860 units at $8) 94,880 Direct labor 74,400 Factory overhead 24,800 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of 2,040 units of beginning inventory which were completed during the period is (do not round unit cost calculations) $26,800 $36,893 $39,416 $41,116