Crane Company assigns overhead based on machine hours. The Milling Department logs 2300 machine hours and Cutting Department shows 3900 machine hours for the period. If the overhead rate is $3 per machine hour, the entry to assign overhead will show a

credit to Manufacturing Overhead for $18600.

debit to Work in Process for $11700.

debit to Manufacturing Overhead for $18600.

credit to Work in ProcessCutting Department for $11700.

Coronado and Miller Manufacturing is trying to determine the equivalent units for conversion costs with 10200 units of ending work in process at 80% completion and 31900 physical units. There are no beginning units in the department. Conversion costs occur evenly throughout the entire production period. What are the equivalent units for conversion costs for the current period?

39875.

29860.

42100.

8160.

A process with no beginning work in process, completed and transferred out 84100 units during a period and had 50500 units in the ending work in process inventory that were 20% complete. The equivalent units of production for the period for conversion costs were:

94200 equivalent units.

67200 equivalent units.

134600 equivalent units.

84100 equivalent units.

Concord Company had the following department data:

	Physical Units
Work in process, July 1	30600
Completed and transferred out	164600
Work in process, July 31	44200

All materials are added at the beginning of the process. What is the total number of equivalent units for materials in July?

178200.

164600.

208800.

239400.