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21) Iglesias, Inc. completed Job 12 on November 30. The details of Job 12 are given below: Direct labor cost Direct materials cost Machine hours Direct labor hours Predetermined overhead allocation rate $80 per machine hour $860 $1,100 9 hours 23 hours What is the total cost of Job 122 A) $1,580 B) $1,960 C) $1,820 D) $2,680 22) For a manufacturing company, which of the following is a period cost? A) indirect materials used C) office rent B) wages expense of factory workers D) direct materials used 23) The Assembly Department of One Roof, Inc, manufacturer of computers, incurred $280,000 in direct material costs and $80,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1,500 and 800, respectively. The cost per equivalent unit of production (EUP) for conversion costs is(Round your answer to the nearest cent.) A) $350.00 per EUP C) $100.00 per EUP B) $186.67 per EUP D) $53.33 per EUP 24) The cost of goods sold for Frye Manufacturing in the year was $373,000. The January 1 Finished Goods Inventory balance was $30,200, and the December 31 Finished Goods Inventory balance was $24,000. Calculate the cost of goods manufactured during the year. A) $366,800 B) $54,200 C) $6,200 D) $397,000 25) Gravity Manufacturing produces a chemical pesticide and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, the first department -Mixing had no beginning inventory. During January, 47,000 fl. oz. of chemicals were started in production. Of these, 38,000 fl. oz. were completed, and 9,000 fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly through the process. The weighted-average method is used. At the end of January, the equivalent unit data for the Mixing Department were as follows: WHOLE UNITS Units accounted for Equivalent Units Direct Materials Costs Conversion Costs Equivalent Units Completed and transferred Ending work-in-process* 38,000 9,000 47,000 38,000 9,000 47,000 38,000 3,600 41,600 Percent complete for conversion costs: 40% In addition to the above, the costs per equivalent unit were $1.51 for direct materials and s5.00 for conversion costs. Using this data, calculate the cost of the units that were transferred out of the Mixing Department and into the Refining Department A) $57,380 B) $132,620 $247,380 D) $190,000