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vear. At year end, the compan 9. A company has over-applied overhead of $120,000 for the year. Atv has the following account balances: Materials inventory Work in process inventory Finished goods inventory Cost of goods sold $400,000 180,000 540,000 2,880,000 to the affected accounts, by how much If the company elects to allocate the overhead to the affected a should the company adjust the finished goods inventory? A. Increase by $18,000 B. Decrease by $16,200 C. Increase by $16,200 D. Decrease by $18,000 10. When using the weighted average method of process costing A. the number of units to be accounted for includes the number of equivalent unitei beginning work in process inventory. 6) the number of equivalent units is based on the amount of work done on the physical units, whether that work was done in the current period or prior periods. C. the cost needed to complete the units in beginning inventory is kept separate from the costs incurred on the units started into production during the current period. D. the cost per equivalent unit for materials is added to the cost per equivalent unit for conversion costs to get the overall cost per equivalent unit. 11. Which of the following is the best definition of an equivalent unit? A. a unit of material that can be substituted for another unit. B. a unit completed during the period. ( the amount of whole units that could have been completed with the amount materials used. e amount of efforto D. the amount of effort or material needed to complete partially finished traditional one-rate method for all of the following reasons EXCE ed costing is believed to be a better method for allocating ove A activity-based costing requires more complex calculations. B. activity-based costing recognizes that overhead cost is cle ung overhead than the a cost is created by many differ activities C. the traditional method treats overhead as indirectly relate based costing treats overhead cost as directly relate directly related to products. D. activity-based costing considers the whereas the traditional method only considers the de ased costing considers the demand a product pl activity ctly related to products, whe ctly related to activities which ar 'S, whereas mich are, in Sachides duct places on various au rs the demand a product pla ct places and