Question 14 The assembly department has the following production and cost data for the current month. Beginning Work in Process Units Transferred Out Ending Work in Process 20,250 14,900 Materials are entered at the beginning of the process. The ending work in process units are 60% complete as to conversion costs. Calculate the equivalent units of production for materials and conversion costs. Materials Conversion costs Total equivalent units Question 17 Computer Parts Inc., a manufacturer of computer chips, employs activity-based costing. The following budgeted data for each of the activity cost pools are provided for the year 2020. Estimated Overhead $ Activity Cost Pools Ordering and receiving Etching Soldering 100,776 428,358 1,560,416 Estimated Use of Cost Drivers per Activity 24,700 orders 65,100 machine hours 443,300 labour hours For 2020, the company had 13,600 orders and used 55,400 machine hours, and labour hours totalled 759,000. What is the total overhead applied? (Round overhead rates to 2 decimal places, e.g. 15.25 and final answer to 0 decimal places, e.g. 5,725.) Total Overhead Applied