1. On March 1, 2019, Baltimore Company's beginning work in process inventory had 9,500 units. This is its only production department. Beginning WIP units were 50% complete to conversion costs. Baltimore introduces direct materials at the beginning of the production process.During March, a total of 20,200 units were started and the ending WIP inventory had 10,200 units which were 70% complete to conversion costs.Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round answer to the nearest whole number of units)
2. On May 21, 2019, Christine worked 6.5 hours on Job A-1, and 3 hours on general "overhead activities."Christine is paid $15 per hour.Overhead is applied based on $27 per direct labor hour.Additionally, on May 21 Job A-1 requisitioned and entered into production $110 of direct material.On May 21, Christine, while working on Job A-1 used $27 of indirect material.Indirect material is included in the overhead application rate.Use this information to determine thetotal cost that should have been recorded in the Work in Process for Job A-1 on May 21?Round your answer to the closest whole dollar.