Freddie Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department follows: WIP, April 1 9,000 units Transforred-in costs in WIP. April 1 $79,940 Direct materials (100%) in VIP April 1 $24,420 Conversion costs (60%) in WIP, April 1 $27,400 Units transferred in 51,000 Transferred - in costs during April $550,900 Units completed 41,000 April direct materials cost $155,500 April conversion costs $244250 WIP, April 30 19,000 units (100% for materials and 20% for conversion costs) The cost per equivalent unit for conversion costs would be closest to O A $5.18 @B $4.53 OC. $6.35. OD. $6.06. Maple Company uses a job costing system. Milo Company's schedule of cost of goods manufactured showed the following amounts for the month ended August 31) Cost of direct materials used $43.000 Cost of goods manufactured 124,000 Cost of direct labor ($22 per hour) 73,700 Work in process inventory, August 1 15,500 Manufacturing overhead cost is allocated at the rate of $19 per direct labor hour What is the amount of allocated manufacturing overhead costs for August? O A $73,700 OB. $124.000 OC $43,000 OD. $63,650