Coca Cola manufacturers a standard juice. During February, the firm's Assembly Department started production of 75,000 boxes. During the month, the firm completed 85,000 boxes. and transferred them to the Finishing Department. The firm ended the month with 10,000 boxes. in ending inventory. All direct materials costs are added at the beginning of the production cycle. Conversion costs are incurred uniformly over the production cycle. Weighted-average costing is used by Coca Cola. WIP beginning inventory is:

a.

15,000 boxes

b.

20,000 boxes

c.

10,000 boxes

d.

25,000 boxes

For 2020, Mariams Animal Supply Manufacturing uses machine-hours as the only overhead cost-allocation base. The accounting records contain estimated and actual Manufacturing overhead costs of $100,000 and $120,000 respectively and estimated and actual Machine-hours of 20,000 and 25,000 respectively. Using normal costing, the amount of manufacturing overhead costs allocated to jobs during 2020 is:

a.

$150,000

b.

$100,000

c.

$125,000

d.

$120,000