Hamada Inc., manufactures cover for car seats. It's costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through two Departments X and Y. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for Department X for February 2020 are: WIP beginning, 40% complete 300 units, Units started during February 600 units, and WIP ending 30% complete 100 units. The equivalent units of direct materials using weighted average method is: .a .units 900 .b .units 400 .C .units 800 .d .units 500 For 2020, Albariq Manufacturing uses machine-hours as the only overhead cost- allocation base. The accounting records contain the following information: Estimated Manufacturing overhead costs $100,000, Actual Manufacturing overhead costs $120,000, estimated Machine-hours 25,000 and actual Machine-hours 25,000. Using job costing, the 2021 budgeted manufacturing :overhead rate is per machine-hour $4.00 .b per machine-hour $6.00 .c per machine-hour $5.00 . per machine-hour $4.80