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Vanguard Corporation has provided the following data from its activity-based costing system Activity Cost Pool Assembly Processing orders Inspection Total Cost $984,689 85,410 127,582 Total Activity 63,000 machine-hours 1,800 orders 1,820 inspection-hours The company makes 430 units of product 037W a year, requiring a total of 680 machine-hours, 30 orders, and 15 inspection hours pe year. The product's direct materials cost is $36.04 per unit and its direct labor cost is $2962 per unit. According to the activity-based costing system, the average cost of product 037W is closest to Multiple Choice $94 12 per unit $90.81 per unit According to the activity-based costing system, the average cost of produ Multiple Choice $94.12 per unit. 3 O $90.81 per unit. O O $65.66 per unit. $91.68 per unit. Help Save & Exh su The Townson Manufacturing Company has gathered the following information for the month of September 9,300 units in the beginning Work in Process triventory (80% complete as to materials, 1/3 complete with respect to the conversion costs) 71000 units were started into production 61,000 units were completed and transferred to the next department . The ending Work in Process Inventory is complete as to materials but only 3/8 complete with respect to conversion costs. What are the equivalent units of production (EUPS) for materials in the month of September assuming Townson uses weighted average process costing? Multiple Choice O 64,100 EUP 78.440 EUPS Multiple Choice lo 64,100 EUPS O 78,440 EUPS 80 300 EUPS 72,860 EUPS Which of the following statements is(are) true regarding product costing? (A) Eighty-eight cans of paint that are 25% full are equivalent to twenty-one cans of paint that are completely full (B) The equivalent unit concept refers to the actual amount of work during the period stated in terms of whole units. inle Choice Only A is true hy Only B is true Both of these are true Only A is true. O Only B is true. O Both of these are true. O Neither of these are true