13. . A process began the month with 3,000 units in the beginning work in process inventory and ended the month with 2,000 units in the ending work in process. If 22,000 units were completed and transferred out of the process during the month, how many units were started into production during the month? a. 21,000. b. 23,000 c. 22,000. d. 20,000. 14. Conversion costs are the sum of: a. fixed and variable overhead costs b. direct material costs and overhead costs c. direct labor costs and overhead costs d. direct labor and indirect labor costs 15. Which of the following is not a step in preparing the production cost report: a. compute the physical unit flow b. compute the equivalent units of production c. assign costs to the job d. compute unit production costs 16. The predetermined overhead rate for Kyle Company is 80% of direct labor cost. During the month, the company incurs $210,000 of factory labor costs, of which $180,000 is direct labor, and $30,000 is indirect labor. Actual overhead incurred was $200,000. The amount of overhead debited to Work in Process Inventory should be: a. $200,000 b. $144,000 c. $168,000 d. $160,000