Alawia Manufacturing assigns overhead based on machine hours. The Milling Department logs 1,400 machine hours and the Cutting Department shows 3,000 machine hours for the period. If the overhead rate is $5 per machine hour, how much overhead will be assigned

A process with no beginning work in process, completed and transferred out 95,000 units during a period and had 50,000 units in the ending work in process inventory that were 30% complete. The equivalent units of production for the period were:

A department adds 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; 90,000 units were started into production in January; 70,000 units were transferred to finished goods; and there were 20,000 units that were 40% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January?