please solve

A. Techniques, Inc. uses a predetermined manufacturing overhead rate based on direct labor hours to apply its indirect product costs to jobs. The following information has been collected for the previous year: Direct materials $150,000 Direct labor 200,000 Sales commissions 100,000 Indirect labor 50,000 Rent on office equipment 25,000 Depreciation - factory building 75,000 Utilities - factory 125,000 Techniques used 25,000 direct labor hours and 50,000 machine hours during the previous year. What is the predetermined overhead rate per direct labor hour? B. Data concern the operations of the company's first processing department for a recent month. Work in process, beginning: Units in process......;;;; 300 Percent complete with respect to materials.. 60% Percent complete with respect to conversion ....... 30% Costs in the beginning inventory: Materials cost ...... $342 Conversion cost...... $2,394 Units started into production during the month 21,000 Units completed and transferred out...... 20,700 Costs added to production during the month: Materials cost.......... $44, 136 Conversion cost...... $546,750 Work in process, ending: Units in process... 600 Percent complete with respect to materials.......... 80% Percent complete with respect to conversion ....... 30% Required: a. Determine the equivalent units of production. b. Determine the costs per equivalent unit. c. Determine the cost of ending work in process inventory. d. Determine the cost of the units transferred to the next department. C. Select S items out of column A and match them with the correct answer from Column C. You should put your answers in Column B. A B C Fixed cost 1.Does not change on a per unit basis as the activity level changes Direct material 2.Has a fixed and variable cost component Variable cost 3. Does not change in total as the activity level changes? Manufacturing overhead 4. salaries of assembly workers Mixed cost 5.shop foreman salary Selling commissions 6. Material used in producing a product Equivalent units of 7.direct labor and production manufacturing overhead Salary of the CFO 8. administrative cost Direct labor 9. estimated manufacturing overhead / an allocation base Prime costs 10. direct labor and direct material Direct cost 11. cannot be easily traced to a product Conversion costs 12. direct material, direct labor and manufacturing overhead Indirect cost 13.can be easily traced to a product Manufacturing cost 14. Partially completed units