"Klick Co. has the following operating data for its manufacturing operations: The company has decided to increase the wages of hourly workers which will increase the unit variable cost by 20%. Increases in the salaries of factory supervisors and property taxes for the factory will increase fixed costs by 4%. If sales prices are held constant, the next break-even point for Klick Co. will be: decreased by 862 units increased by 640 units decreased by 224 units increased by 1,120 units Textron Company has applied $982,975 of overhead into production on Jobs in the Work in Process account. Actual overhead at the end of the year is $980,250. Was the factory overhead under or over-applied? What is the adjustment necessary to dispose Textron factory overhead balance at the end of the year? $2,725 Underapplied. The entry to adjust is: CostofGoodsSoldFactoryOverhead2,7252,725 $2,725 Underapplied. The entry to adjust is: $2,725 Overapplied. The entry to adjust is: Cost of Goods Sold 2,725 Factory Overhead 2,725 **The cost per equivalent units of direct materials and conversion in the Roasting Department of Robusta Coffee Company are $0.55 and $0.25, respectively. The equivalent units to be assigned costs are as follows: The beginning work in process inventory had a cost of $7,500. Based on the information provided, the ending work in process inventory is equal to: Based on the information provided, the ending work in process inventory is equal to: $1,865 $2,450 $9,950 $1,925