1. FIFO METHOD

2. Activity based costing

Wilson Tech's production cost data for the current period is: Materials are entered at the beginning of the process. The Ending Work-in-Process units are 40% complete as to conversion costs. Using the FIFO method, what are the equivalent units of production for conversion costs? 12,280 units. 9,800 units. 16,000 units. 6.200 units. Turnbull Company produces two products, Beta and Delta. Overhead consists of the following: $20,000 in setup costs with number of setups as the driver; $2,220,000 in machining costs with machine hours as the driver; and $80,000 in packing costs with packing orders as the driver. Data for the current year follows: What is the total overhead allocated to Beta under activity-based costing? $773,333 $473,000 $464,000 $1,392,000