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Kaumajet Factory produces two products: table lamps and desk lamps. It has two separate departments: Fabrication and Assembly. The factory overhead budget for the Fabrication Department is $439,804, using 255,700 direct labor hours. The factory overhead budget for the Assembly Department is $501,722, using 59,800 direct labor hours. If a desk lamp requires 5 hour of fabrication and 8 hours of assembly, the total amount of factory overhead that Kaumajet Factory will allocate to desk lamps using the multiple production department factory overhead rate method with an allocation base of direct labor hours if 10,000 units are praduced is a. $387,950 b. $157,433 c. $83,900 d. $757,200 The Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 3,800 liters in beginning work in process inventory ( 30% complete). During the period 60,320 liters were completed. The ending work in process was 5,280 liters ( 70% completed). All inventories are costed by the first-in, first-out method. What is the total equivalent units for direct materials (using the FIFO method) if materials were added at the beginning of the process? equivalent units Aleutian Company produces two products: Rings and Dings. They are manufactured in two departments: Fabrication and Assembly. Data for the products and departments are listed below. All of the machine hours take place in the Fabrication Department, which has estimated total factory overhead of $81,900. All of the labor hours take place in the Assembly Department, which has estimated total factory overhead of $67,100. Aleutian Company uses the multiple production department factory overhead rate method. The Fabrication Department uses machine hours as an allocation base, and the Assembly Department uses direct labor hours. The total factory overhead allocated per unit of Dings is a. $47.55 b. $22.56 c. $39.84 d. $3.62