In the Shaping Department of Bramble Company the unit materials cost is $3.00 and the unit conversion cost is $1.80. The department completed and transferred out 10000 units and had 2500 units in ending work in process inventory that were 25% complete as to conversion. If all materials are added at the beginning of the process, the cost to be assigned to ending work in process inventory is O $12000. O $3000. O $7500. O $8625. Conversion cost per unit equals $9.00. Total materials costs are $84000. Equivalent units of production for materials are 21000. What is the total manufacturing cost per unit? O $9.00. O $13.00. O $5.00. O $4.00. Concord Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year. The following information is available regarding activity cost pools, cost drivers, total estimated overhead costs, and estimated use of activities per product: Activity Cost Pool Cost Driver Est. Overhead Cost Driver Activity Ordering and Receiving Orders $ 135000 500 orders Machine Setup Setups 252000 450 setups Machining Machine hours 1437000 125000 MH Assembly Parts 1250000 1000000 parts Inspection Inspections 340000 500 inspections If overhead is applied using traditional costing based on direct labor hours, the overhead application rate is O $12.50. O $9.56. O $14.37. O $34.14