The Assembly Department of ByteSize, Inc., manufacturer of computers, incurred $280,000 in direct material costs and $70,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1500 and 600, respectively. The weighted-average method is used. The cost per equivalent unit of production (EUP) for conversion costs is . (Round your answer to the nearest cent.) A) $116.67 per EUP B) $186.67 per EUP C) $46.67 per EUP D) $466.67 per EUP

Mno corporation uses a job-order costing system with a predetermined overhead rate based on direct labor-hours. the company based its predetermined overhead rate for the current year on the following data: total estimated direct labor-hours 50,000 total estimated fixed manufacturing overhead cost $ 285,000 estimated variable manufacturing overhead per direct labor-hour $ 3.80 recently, job p123 was completed with the following characteristics: total actual direct labor-hours 20 direct materials $ 710 direct labor cost $ 500 the amount of overhead applied to job p123 is closest to: