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QUESTION 15 A manufacturer's total cost of making and finishing products in the period is called Cost of goods sold Ending finished goods inventory Cost of goods manufactured Ending work in process inventory Total manufacturing costs. QUESTION 16 During March, the production department of a process operations system completed and transferred to finished goods 25,000 units that were in process at the beginning of March and 110,000 units that were started and completed in March, March's beginning inventory units were 100% complete with respect to materials and 55% complete with respect to conversion. At the end of March, 30,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% complete with respect to conversion. Compute the number of equivalent units with respect to both materials and conversion respectively for March using the weighted-average method 165,000 materials; 165,000 conversion. 135,000 materials; 119,000 conversion. 140,000 materials; 130,250 conversion. 165,000 materials; 144,000 conversion. 144,000 materials; 144,000 conversion. QUESTION 17 Mango Company applies overhead based on direct labor costs. For the current year, Mango Company estimated total overhead costs to be $300,000, and direct labor costs to be $150,000. Actual overhead costs for the year totaled $330,000, and actual direct labor costs totaled $170,000. At year-end, Factory Overhead account is: Overapplied by $10,000. Neither overapplied nor underapplied Overapplied by $20,000. O Underapplied by $10,000 OOverapplied by $170,000