14. The complete units that could have been produced given the total amount of productive expended for the period under consideration are the: a. units in ending work in process b. units in beginning work in process. e. total units of output. d. equivalent units of output 15. "Total costs to account for does NOT include which of the following costs? a. direct materials requisitioned for the department b. prior department costs transferred in c. ending work-in-process balance d. beginning work-in-process balance Part III Computational Multiple Choice (15 points) 1. The Nautical Corporation manufactures custom-made wood wall units. The following data pertains to Job X4A: Direct materials placed into production Direct labor hours worked Direct labor rate per hour Machine hours worked $9,000 300 hours $15 100 hours Factory overhead rate is $22.50 per machine hour. Job X4A consists of 500 units. One-half of Job X4A was sold for $10,000. What is the total amount of costs assigned to Job X4A? a. $20,250 b. $15,750 c. $13,500 d. $9,000 2. The Nautical Corporation manufactures custom-made wood wall units. The following data pertains to Job X4A: Direct materials placed into production Direct labor hours worked Direct labor rate per hour Machine hours worked $9,000 300 hours $15 100 hours Factory overhead rate is $22.50 per machine hour. Job X4A consists of 500 units One-half of Job X4A was sold for $10,000. What is the cost per unit for Job X4A? a. $18 b. $31.50 d. $40.50