Original company manufactures two models of juice, Big model and Small model. The Following activity and cost information has been compiled: Number of setups 3 setups for Big and 7 setups for Small, number of components 30 and 50 respectively and number of direct labor hours 650 and 150 respectively. Assume an activity-based costing system is used and that the number of setups identified as the activity-cost driver for $20,000 overhead, and the number of components are identified as the activity-cost driver for $60,000 overhead. the total amount of overhead costs assigned to the Small model is:

a. $51,500.

b. $65,000.

c. $60,000.

d. $28,500.

XYZ companys costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. It uses weighted-average costing. Data for the Assembly Department for June 2020 are: WIP beginning 50% complete 250 units, Units started during June 800 units and WIP ending 75% complete 150 units. The number of units started and transferred to testing department is:

a. 950 units.

b. 650 units.

c. 900 units.

d. 750 units.