uestion Completion Status: Discretionary cost QUESTION 4 The following data pertain to a company's cracking-department operations in December: Work-in-process, December 1 Units 20,000 170,000 Completion 50% Units started 180,000 Units completed and transferred to the distilling department Work-in-process, December 31 10,000 50% Materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Assuming use of the FIFO method of process costing, the equivalent units of production (EUP) with respect to conversion performed during December were 175,000 185,000 170,000 180,000 QUESTION 5 Multiple or departmental overhead rates are considered preferable to a single or plantwide overhead rate when Various products are manufactured that do not pass through the same departments or use the same manufacturing techniques