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A company uses the weighted-average method for inventory costing. At the end of the period, 18,000 units were in the ending Work in Process inventory and are 100% complete for materials and 73% complete for conversion. The equivalent costs per unit are materials, $2.63, and conversion $2.20. Compute the cost that would be assigned to the ending Work in Process inventory for the period. $76,248. $144,540. $70,406. $118,296. $105,514. A company uses the weighted average method for inventory costing. During a period, Department B finished and transferred 50,000 units to Department C. Also in Department B during the period, 10,000 units were started but brought only to a stage of being 60% completed. The number of equivalent units produced by Department B during the period was: 44,000 units. 50,000 units. 54,000 units. 56,000 units. 60,000 units. Andrews Corporation uses a process costing system for manufacturing. The following information is available for the February in its Polishing Department: Equivalent units of productiondirect materials Equivalent units of productionconversion 110,000 EUP 95,000 EUP Costs in beginning Work in Processdirect materials $49,000 Costs in beginning Work in Processconversion $36,000 Costs incurred in Februarydirect materials Costs incurred in Februaryconversion The cost per equivalent unit of production for direct materials is: $9.26 $4.21 $4.97 $414,000 520,000 $5.05 $5.85 Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations and sales activities for June. The journal entry to record June sales is: Direct materials used $87,000 Direct labor used 160,000 Predetermined overhead rate (based on direct labor) 155% Goods transferred to finished goods 432,000 Cost of goods sold 444,000 Credit sales 810,000 Debit Accounts Receivable $810,000; credit Cost of Goods Sold $810,000. Debit Accounts Receivable $810,000; credit Sales $366,000; credit Finished Goods Inventory $444,000. Debit Cost of Goods Sold $444,000; credit Sales $444,000. Debit Finished Goods Inventory $444,000; debit Sales $810,000; credit Accounts Receivable $810,000; credit Cost of Goods Sold $444,000. Debit Accounts Receivable $810,000; credit Sales $810,000; debit Cost of Goods Sold $444,000; credit Finished Goods Inventory $444,000. K Company estimates that overhead costs for the next year will be $3,300,000 for indirect labor and $900,000 for factory utilities. The company uses direct labor hours as its overhead allocation base. If 96,000 direct labor hours are planned for this next year, what is the company's plantwide overhead rate? $0.02 per direct labor hour. $43.75 per direct labor hour. $34.38 per direct labor hour. $9.38 per direct labor hour. $0.11 per direct labor hour