21. Metaline Corp. uses the weighted average method for inventory costs and had the following information available for the year. The number of units transferred to finished goods during the year is:

Beginning Work in Process (30% complete, $2,200)	310 units
Ending inventory of Work in Process (70% complete)	510 units
Total units started during the year	4,300 units

A) 4,874 units.

B) 4,100 units.

C) 4,500 units.

D) 4,346 units.

E) 4,300 units.

18. A company has an overhead application rate of 121% of direct labor costs. How much overhead would be allocated to a job if it required total labor costing $27,000?

A) $22,314.

B) $326,700.

C) $32,670.

D) $16,335.

E) $27,000.

19. The Work in Process Inventory account of a manufacturing company that uses an overhead rate based on direct labor cost has a $4,050 debit balance after all posting is completed. The cost sheet of the one job still in process shows direct material cost of $1,910 and direct labor cost of $730. Therefore, the amount of the applied overhead is:

A) $2,140.

B) $2,640.

C) $1,410.

D) $730.

E) $3,320.