The Converting Department of Worley Company had 880 units in work in process at the beginning of the period, which were 70% complete. During the period, 18,400 units were completed and transferred to the Packing Department. There were 1,000 units in process at the end of the period, which were 30% complete. Direct materials are placed into the process at the beginning of production Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "o". Worley Company Number of Equivalent Units of Production Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total Scoring: Your score will be based on the number of correct matches. There is no penalty for incorrect or missing matches. Match each of the following costs with the appropriate classification. Clear All Cotton for a textile manufacturer of blue jeans Product cost - factory overhead Bandages for the emergency room of a hospital Period cost-selling expense Cost of company holiday party Product cost - direct labor Electricity used to operate factory machinery Period cost-administrative expense State unemployment compensation taxes for factory workers Product cost - direct materials Direct Labor Costs During May, Demigan Company accumulated 890 hours of direct labor costs on Job 200 and 610 hours on Job 305. The total direct labor was incorred at a rate of $20 per direct labor hour for Job 200 and $23 per direct labor hour for Job 305. Journalize the entry to record the flow of labor costs into production during May, If an amount box does not require an entry leave it blank Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Kraus Company is $422,400. The conversion cost for the period in the Rolling Department is $297,600. The total equivalent units for direct materials and conversion are 2,400 tons and 4,650 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: Conversion cost per equivalent unit: Iperton per ton Dawson Company manufactures small table lamps and desk lamps. The following shows the activities per product and the total overhead information: Units Setups Inspections Assembly (dih) Small table lamps 5,000 3,700 9,150 42,000 Desk lamps 10,400 7,400 15,250 42,000 Activity Setups Inspections Assembly (dih) Total Activity-Base Usage 11,100 24,400 73,500 Budgeted Activity Cost $106,560 136,640 227,850 The total factory overhead to be allocated to desk lampsis Oa. 5286,640 Ob. 5515.952 Oc. 5401,296 Od 5171,984