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38. The following cost formula was developed using the monthly data for an accounting firm: Total cost = $87,100 + ($210 x Number of tax returns) The amount $210: a. is the variable rate. b. is the intercept. c. is the independent variable. d. is the dependent variable. 39. Luna Manufacturing uses a process-oosting system. Luna uses the weighted average method. The following information pertains to operations for the month of January: Units Beginning work-in-process inventory, January 1 14,000 Started production during January 370,000 Completed production during January 187,000 Ending work-in-process inventory, January 31 197,000 The beginning inventory was 80% complete for materials and 40% complete for conversion costs. The ending inventory was 85% complete for materials and 30% complete for conversion costs. Costs pertaining to the month of January are as follows: Beginning inventory costs are: materials of $152,800 and conversion cost of $165,600. Costs incurred during January are: materials used of $1,849,200 and conversion cost of $2,410,800. The total equivalent units of production for materials are: a. 187,000. b. 354,450. c. 246,100. d. 167,450. Fame Company manufactures engines. Fame produces all the parts necessary for its engines, except for one electronic component, which is purchased from two local suppliers: Hydra International and Parable Company. Both suppliers are reliable and rarely deliver late. Hydra sells the component for $12.00 per unit, while Parable sells the same component for $10.00. Fame purchases 80% of its components from Parable because of the lower price it offers. The total annual demand is 95,000 units. I. Activity Data Activity Cost Inspecting components (sampling only) $ 210,000 Reworking products (due to failed component) $2,454,000 Warranty work (due to failed component) $1,923,000 II. Supplier Data Hydra Parable Intemational Company Unit purchase price $12.00 $10.00 Units purchased 19,000 76,000 Sampling hours 2,600 Rework hours 150 3,800 Warranty hours 7,000 Calculate the activity rate for reworking products based on rework hours. (Note: Round your answer to the nearest dollar.) a. $602 per hour b. $595 per hour C. $605 per hour d. $622 per hour e. $621 per hour 5