Anzalone Corporation adds raw materials to production at the beginning of the process in the Assembly Department. Materials data for this department for May 2018 are as follows:

		Costs
	Units	Materials	Conversion
Work in process, May 1	25,000	$ 68,750	$167,650
Started during May	100,000	300,000	903,350
Work in process, May 31	10,000

Beginning inventory was 70 percent complete. Ending inventory was 40 percent complete. How many equivalent units for conversion costs would there be for Anzalone Corporation in May using the FIFO method?

a.111,500 units

b.100,000 units

c.101,500 units

d.125,000 units

Tandem Company manufactures two products (D and F). The overhead costs ($84,000) have been divided into three cost pools that use the following activity drivers:

Product	Number of Setups	Machine Hours	Packing Orders
D	10	500	75
F	10	2,000	175
Cost per pool	$9,000	$60,000	$15,000

Using functional-based costing, what is the amount of overhead cost to be assigned to Product D using machine hours as the allocation base?

a.$12,000

b.$16,800

c.$48,000

d.$60,000