Question 38 of 40 -/2.5 III View Policies Current Attempt in Progress A department adds all raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 89100 units were started into production in January, and there were 19200 units that were 50% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for materials for the month of January? O 79500 equivalent units. O 69900 equivalent units. O 98700 equivalent units. O 89100 equivalent urtits. Question 39 of 40 > -/2.5 View Policies Current Attempt in Progress Crane Company assigns overhead based on machine hours. The Milling Department logs 2430 machine hours and Cutting Department shows 3920 machine hours for the period. If the overhead rate is $3 per machine hour, the entry to assign overhead will showa O debit to Work in Process for $11760. O debit to Manufacturing Overhead for $19050. O credit to Manufacturing Overhead for $19050. O credit to Work in Process-Cutting Department for $11760