4. A process began the month with 3,000 units in the bengr i pocs inveno -Teng 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) 20,000 B) 22,000. C) 23,000. D) 21,000. Fall 2017 48The A) absorption costing, companies charge the fixed manufacturing overbead as an expense in the B) absorption costing, companies charge the variable manufacturing overhead as an expense tn C) variable costing, companies charge the fixed manufacturing overhead as an expense in the D) variable costing, companies charge the variable manufacturing overhcad as an expense in the one primary difference between variable and absorption current period. the current period. current period. current period. costing is that under 49. A shift from high-margin sales to low-margin sales A) will always increase units sold B) will always decrease net income. will always increase net income. y decrease net income, even though there is an increase in total units sold Il Industries has the following overhead costs and cost drivers. Direct labor hours are imated at 100,000 for the year. 00 orders 430 veos S 120,000 Orders Setups Machine hours Parts Inspections Ordering and Receiving Machine Setup Machining 297,000 1,500,000 1200,000 125,000 MH 500 napecions 300,000 Assembly Inspection applied using traditional costing based on direct labor hours, the ovet application rate is A) S34.17 B) $15.00 C) $12.00 ) $9.60 Page 11 Scrambled version C