please show work when needed

13. The Allen Company has the following information for the Assembly Department for the month of October: Materials purchased $45,000 Materials used $49,000 Direct labor $30,000 Actual manufacturing overhead $56,000 Cost of goods completed and transferred to the Finishing Department $125,000 Overhead rate is 200 percent of direct labor costs. Allen Company uses a process costing system for the Assembly Department. What is the total amount that would be debited to Work in Process-Assembly Department for October? a. $125,000 b. $131,000 c. $139,000 d. $109,000 14. Cost accumulation refers to the: a. Use of actual costs for direct materials, direct labor, and overhead to determine unit cost. b. Association of production costs with units produced. c. Recognition and recording of costs. d. Determination of the dollar amounts of direct materials, direct labor, and overhead used in production. 15. The production level the firm expects to attain for the coming year is called: a. Practical activity level b. Normal activity level c. Theoretical activity level d. Expected activity level 16. The Nautical Corporation manufactures custom-made wood wall units. The following data pertains to Job X4A: Direct materials placed into production $9,000 Direct labor hours worked 300 hours Direct labor rate per hour $15 Machine hours worked 100 hours Factory overhead rate is $22.50 per machine hour. Job X4A consists of 500 units. One-half of Job X4A was sold for $10,000. What is the total amount of costs assigned to Job X4A? a. $20,250 b. $15,750 c. $13,500 d. $9,000 17. The Cameron Corporation manufactures custom-made purses. The following data pertains to Job XY5: Direct materials placed into production $4,000 Direct labor hours worked 50 hours Direct labor hour rate per hour $15 Machine hours worked 100 hours Factory overhead is applied using a plant-wide rate based on direct labor hours. Factory overhead was budgeted at $80,000 for the year and the direct labor hours were estimated to be 20,000. Job XY5 consists of 50 units. What is the materials cost per unit for Job XY5? a. $267 b. $80 c. $40 d. $4