QUESTION 1 Oh My Heart, Co. is a manufacturer that uses a process costing system and the weighted average method to calculate costs. The following information is available for the current period for the firm's Cutting department: Units: 75,000 Beginning WIP inventory (100% complete as to materials and 55% complete as to conversion costs) Units started during the current period 141,000 120,000 Units completed and transferred out to the next department during the period Ending WIP inventory (80% complete as to materials and 50% complete as to conversion costs) 96,000 Costs: Beginning WIP inventory, direct materials costs $35,000 Beginning WIP inventory, conversion costs $43.500 Direct materials costs incurred during the current period $177,500 Conversion costs incurred during the current period $318,900 Calculate the equivalent units of production (EUP) with respect to direct materials. O a. 168,000 b. 172,800 OC. 216,000 d. 140,400 o e. 196,800 QUESTION 2 Below is information for What's It All About, Corp. Based on this information, total factory overhead costs are: $195,000 Delivery costs Depreciation - Main office Equipment $149,000 Salesperson salaries $88,000 Main office salaries $104,000 Factory insurance $56,000 Depreciation - Factory Equipment $135,000 Office manager's salary $71,000 Factory utilities $35,000 Direct materials $111,000 Indirect materials $72,000 Direct labor $63,000 Indirect labor $27,000 Advertising costs $49,000 O a. $284,000 ob. $269,000 OC. $325,000 od. $234,000 oe. None of the other choices are correct