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11. Chin Company incurred direct materials costs of $75,000 during the year. Manufacturing overhead applied was $70,000 and is applied based on direct labour costs. The predetermined overhead rate is 70%. How much are Chin Company's total manufacturing costs for the year? a) b) $194,000 $175,000 $145,000 $245,000 None of the above d) e) 12. The Potter Company uses the weighted average method and began the month of May with no units completed or in-process. During the month the company began 210,000 units but only completed 185,000 units. The units still in process are 40% complete. The company incurred S1,575,600 in manufacturing costs. The cost per equivalent unit is (rounded to the nearest cent): a) b)$8.52 c) d) $15.92 e)None of the above $8.08 $7.50