1. Booth Corp. is a manufacturer that uses a process costing system. At the beginning of the month of October, the firm's Assembly Department had a beginning inventory of 56,350 units, which were 100% complete with respect to direct materials and 45% complete with respect to conversion costs.During the month of October, the department started 194,400 units.At the end of the month of October, a physical count indicated the department had an ending inventory of 61,820 units, which are 95% complete with respect to direct materials and 35% complete with respect to conversion costs.The beginning inventory had direct materials costs of $197,350 and conversion costs of $132,495.During the month of October, the department incurred direct materials costs of $600,250 and conversion costs of $481,020. Assuming the weighted average method is used, the equivalent units of production (EUP) with respect to conversion costs are:

a.61,820

b.210,567

c.87,763

d.247,659

e.250,750

1. Hunter, Inc. is a manufacturer that uses process costing.The firm applies factory overhead to its production departments on the basis of 75% of direct labor costs.During the most recent period, the firm used $40,000 of direct labor in the Assembly Department, and the firm used $20,000 of direct labor in the Finishing Department. The entry to apply overhead to these production departments is:

a.Debit Factory OverheadAssembly $30,000; debit Factory OverheadFinishing $15,000; credit Work in Process Inventory $45,000.

b.Debit Work in Process InventoryAssembly $30,000; debit Work in Process InventoryFinishing $15,000; credit Factory Overhead $45,000.

c.Debit Factory Overhead $45,000; credit Work in Process InventoryAssembly $30,000; credit Work in ProcessFinishing $15,000.

d.Debit Factory Overhead $45,000; credit Factory Wages Payable $45,000.

e.Debit Work in Process InventoryAssembly $40,000; debit Work in Process InventoryFinishing $20,000; credit Factory Wages Payable $60,000.