QUESTION 25 A manufacturer uses activity-based costing to assign overhead cost to products. Budgeted cost information for its activities follows. The activity rate for Purchasing is: Activity Budgeted Cost Activity Cost Driver Budgeted Activity Usage Purchasing $ 405,000 Purchase orders 13,500 purchase orders Factory services 96,000 Square feet 15,000 square feet Setup 195,000 Setups 150 Setups O $27.00 per square foot. $30,00 per purchase order. $1,300.00 per setup. O $27.00 per purchase order. $6.40 per square foot. OO QUESTION 19 A company uses the FIFO method for inventory costing. At the beginning of a period it reported the following data: Units Conversion Percent Complete Beginning work in process 20,000 40% Units started this period 167,000 Units completed and transferred out 165.000 Ending work in process 22,000 75% Compute the department's number of equivalent units of production for conversion. 165.000 173.500 187,000. 145,000 181.500