Lakeside, Inc. estimated manufacturing overhead costs for the year at $370,000, based on 185,000 estimated direct labor hours. Actual direct labor hours for the year totaled 194,000. The manufacturing overhead account contains debit entries totaling $392,000. The Manufacturing Overhead for the year was ________. (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) A) $42,000 underallocated B) $4,000 overallocated C) $4,000 underallocated D) $1,820 overallocated At the start of July, the Mixing Department (the first department at Patterson, Inc.) had 15,000 units in beginning inventory. During the month, it started 25,000 more units and transferred 31,000 units to the Packaging Department. It had 9,000 units in ending Work-in-Process Inventory. Direct materials are added at the beginning of the process. Units in ending Work-in-Process Inventory were 40% complete with respect to conversion costs. The cost information for the period is as follows: Direct Materials Conversion Costs Beginning work-in-process $10,000 $15,000 Costs added during period 50,000 35,170 How much was the cost per equivalent unit for materials and for conversion costs?

B). Inez Company has two departments, the Assembly Department and the Welding Department. After the Welding Department, costs are transferred to Finished Goods. At the end of the month, the company has the following data from the production cost report of the Welding Department:

	Equivalent Units	Equivalent Units	Equivalent Units
	Transferred In	Direct Materials Costs	Conversion Costs
Completed and transferred out	6,100	6,100	6,100
Ending work-in-process	700	700	175
	6,800	6,800	6,275
	Transferred In	Direct Materials	Conversion Costs
Total costs to account for:	$22,400	$32,500	$38,200

The company uses the weighted-average method. What is the total cost of the units in ending work-in-process and the total cost of the units completed and transferred out, respectively? (Round intermediate calculations and final answers to the nearest cent.)