Production costs chargeable to the Finishing Department in June in Hollins Company are materials $12,803, labor $34,300, and overhead $19,831. Equivalent units of production are materials 21,700 and conversion costs 20,900. Compute the unit costs for materials and conversion costs.

Happy Clicks Inc. uses a predetermined overhead allocation rate of $4.75 per machine hour. Actual overhead costs incurred during the year are as follows:   Indirect materials $5,200 Indirect labor $3,750 Plant depreciation $4,800 Plant utilities and insurance $9,530 Other plant overhead costs $12,700 Total machine hours used during the year 7,520 hours   What is the amount of manufacturing overhead cost allocated to Work-in-Process Inventory during the year?   Is the manufacturing overhead account under or over-allocated and if so by how much?   Journalize the under or over allocation.

Cool Pool has these costs associated with production of 25,847 units of accessory products: direct materials, $68; direct labor, $105; variable manufacturing overhead, $48; total fixed manufacturing overhead, $780,482. What is the cost per unit under the absorption method? Round to the nearest penny, two decimal places.

Burnham Industries incurs the following costs for the month: Direct materials $2,000 Direct labor 2,900 Factory depreciation expense 3,700 Factory utilities expense 800 CEO's salary 4,100 A. What is the prime cost? $4 B. What is the conversion cost?