Samira employs 25 professional cleaners. Budgeted costs total $900,000 of which $525,000 are direct costs. Budgeted indirect costs are $375,000 and actual indirect costs were $396,900.Budgeted professional labor-hours are 500,000 and actual hours were 504,000. the budgeted direct cost-allocation rate is:

a.

$1.05 per hour

b.

$1.7857 per hour

c.

$1.80 per hour

d.

$0.75 per hour

Coca Cola manufacturers a standard juice. During February, the firm's Assembly Department started production of 75,000 boxes. During the month, the firm completed 85,000 boxes. Andtransferred them to the Finishing Department. The firm ended the month with 10,000 boxes in ending inventory. All direct materials costs are added at the beginning of the production cycle. Conversion costs are incurred uniformly over the production cycle. Weighted-average costing is used by Coca Cola. the number of units started and transferred during February is:

a.

95,000 boxes

b.

65,000 boxes

c.

75,000 boxes

d.

85,000 boxes