Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,600 units. The costs and percentage completion of these units in beginning inventory were:

	Cost	Percent Complete
Materials costs	$ 6,700	50%
Conversion costs	$ 2,900	20%

A total of 8,000 units were started and 7,300 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

	Cost
Materials costs	$ 159,900
Conversion costs	$ 121,600

The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs.

The cost per equivalent unit for materials for the month in the first processing department is closest to:

Multiple Choice

• $15.72

• $18.00

• $15.20

• $15.97

A furniture manufacturer uses a standard costing system in which standard machine-hours (MHs) is the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator level of activity	1,600	MHs
Overhead costs at the denominator activity level:
Variable overhead cost	$ 14,550
Fixed overhead cost	$ 19,370

The following data pertain to operations for the most recent period:

Actual hours	1,500	MHs
Standard hours allowed for the actual output	1,640	MHs
Actual total variable manufacturing overhead cost	$ 13,440
Actual total fixed manufacturing overhead cost	$ 20,560

The predetermined overhead rate is closest to:

Multiple Choice

• $21.25 per hour

• $21.20 per hour

• $22.67 per hour

• $22.61 per hour