The following data were taken from the accounting records of Abbas Company which uses the FIFO method in its process costing system: beginning work in process inventory: 20,000 units (materials 100% complete, labor and overhead 60% complete). Started in its process during the period 70,000 units, and ending work in process inventory 30,000 units (materials 100% complete, labor and overhead 70% complete). The equivalent units of conversion and overhead is:

a.

53,000 units

b.

69,000 units

c.

91,000 units

d.

79,000 units

Hamada Company uses normal costing. It allocates manufacturing overhead costs using a budgeted rate per machine-hour. The following data are available for 2020: Budgeted manufacturing overhead costs $4,025,000, Budgeted machine-hours 175,000, Actual manufacturing overhead costs $4,050,000, and Actual machine-hours170,000. the budgeted manufacturing overhead allocated during 2020 is:

a.

$4,200,000

b.

$3,910,000

c.

$ 4,080,000

d.

$4,168,500

United Company blends and sells two products X&Y. each with different sales strategies, distribution channels, and product offerings. United is now considering the sale of a bundled product consisting of X&Y. For the most recent year, United reported retail price of X product $192, of Y product $448 and of (X+Y) $520. Using the incremental revenue-allocation method, with X ranked as the primary product, the revenue allocated to Y product is:

a.

$448.

b.

$192.

c.

$328.

d.

$364.