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department had 12,500 units that were 20% complete period 60,000 units were transferred in. Ending Goods in Process Inventory was 1 complete. Assume this company uses the weighted-average method of process uniformly throughout the n beginning Goods in Process Inventory. During the current 15,000 unts that were 70% costing and direct material is added process. What are the equivalent units produced with respect to direct material? A. 65,500 . 68,000 C. 37,000 . 57.500 E. 47,500 types of overhead allocation methods result in the use of more than one overhead rate during the same time period? A Departmental overhead rate method and activity-based costing. B. Departmental overhead rate method and cost pool overhead rate method C. Cost pool overhead rate method and plantwide overhead rate method. D. Plantwide overhead rate method and departmental overhead rate method. 42 The following data are available for a company's manufacturing activities Beginning goods in process inventory ,000 units, 1/4 of the labor added this Units started and coespleted Ending goods in process inventory 15,000 6,000 units, 1/2 of the labor added this period Assume the company uses FIFO inventory. If materials are added when the production process begins and direct abor is applied uniformly throughout the process, what are the equivalent units for direct materials and for direct labor, respectively? A. 16,250; 19,250 8. 19,250; 18,750 C. 21,000; 19,250 D. 16,250; 21,750 E. 21,000, 22,250 43. Which of the following five types of products is least lIkely to be produced in a process manufacturing system? A. Calculators B. Slacks for casual wear C. Compact disks. D. Oil paintings. E. Baseball hats. 44-45. The most important assumption with respect to computing multi product break-even points is that the and (44)% pt (44) 1/2 pt (45)% pt (45)% pt (Each blank is 1/2 point.)