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Equivalent units of production are equal to: Multiple Choice The number of whole units that could have been started and completed given the costs incurred in the period. The number of finished units actually produced during a period. O The number of units started into the process during a period. The number of units still in process at the end of a period. Physical units that were started and completed during a period. A method of assigning overhead costs to a product using a single overhead rate is: Multiple Choice Plantwide overhead rate method. Cost pool overhead rate method. O Departmental overhead rate method. Activity-based costing. Overhead cost allocation method. Peterson Company budgets overhead cost of $7,070,000 for the next year. The company uses machine hours as its overhead allocation base. If 140,000 machine hours are planned for the next year, what is the company's plantwide overhead rate? (Round your answer to two decimal places.) Multiple Choice $0.02 per machine hour. $50.50 per machine hour. $45.75 per machine hour. $3.93 per machine hour. $0.25 per machine hour. Dane Company budgets total overhead cost of $7,200,000. The company allocates overhead cost based on 100,000 budgeted direct labor hours. The single plantwide overhead rate is: Multiple Choice $36 per MH. $36 per DLH. $72 per MH. $72 per DLH. None of the above