Julia Company uses the FIFO method in its process costing system. Beginning inventory in the mixing department consisted of 6,000 units that were 50% complete with respect to conversion costs. Ending work in process inventory consisted of 5,000 units that were 80% complete with respect to conversion costs. If 12,000 units were transferred to the next department during the period, the equivalent units for conversion cost would be:

a.

12,500 units

b.

13,500 units

c.

10,500 units

d.

13,000 units

National company has two support departments A&B and two operating departments X&Y. for the first quarter 2021, Budgeted overhead costs before any interdepartmental costs allocations were: A $800,000, B $1,500,000, X $5,000,000 and Y $11,000,000. Support work supplied by A to B 20%, to X 50% and to Y 30%. Support work supplied by B to A 25%, to X 35% and to Y 40%. Using direct method, the total cost support departments after allocation is:

a.

$0.

b.

$2,300,000.

c.

$17,500,000.

d.

$16,000,000.