D Company manufactures two products. Left and Right. D's overhead costs consist of setting up machines, 240,000; machining, 540,000 and inspecting 180,000. Information on the two products is. Overhead applied to Left using ABC costing using direct labor hours is:

Left. Right

Direct labor hours 15,000 25,000

Machine setups 600 400

Machine hours 24,000 26,000

Inspections 800 700

Problem 2:

Department III of Z Manufacturing company presents the following production data for the month of May 2020.

Opening inventory, 3/6 completed 4,000 units

Started in process 13,000 units

Transferred 9,000 units

Closing inventory, 1/2 completed 3,000 units

Closing inventory, 3/4 completed 5,000 units

What are the equivalent units of production for the month of May 2020?

1. Average method

2. FIFO method