Arona corporation manufactures canoes in two departments, fabrication and waterproofing. in the fabrication department, fiberglass panels are attached to a canoe- shaped aluminum frame. the canoes are then transferred to the waterproofing department to be coated with sealant. arona uses a weighted-average process cost system to collect costs in both departments.
all materials in the fabrication department are added at the beginning of the production process. on july 1, the fabrication department had 30 canoes in process that were 20% complete with respect to conversion cost. on july 31, fabrication had 20 canoes in process that were 40% complete with respect to conversion cost. during july, the fabrication department completed 74 canoes and transferred them to the waterproofing department.
what are the fabrication department's equivalent units of production related to materials for july?
multiple choice

a. 66
b. 104
c. 94
d. 82

crow design, inc. is a web site design and consulting firm. the firm uses a job order costing system in which each client is a different job. crow design assigns direct labor, licensing costs, and travel costs directly to each job. it allocates indirect costs to jobs based on a predetermined overhead allocation rate, computed as a percentage of direct labor costs. direct labor hours (professional) 6,250 hours direct labor costs ($1,800,000 support staff salaries ,000 computer ,000 office ,000 office ,000 in november 2012, crow design served several clients. records for two clients appear here: delicious treats mesilla chocolates direct labor 700 hours 100 hours software licensing $ 4,000 $400 travel costs 8,000 1. compute crow design’s direct labor rate and its predetermined indirect cost allocation rate for 2012. 2. compute the total cost of each job. 3. if simone wants to earn profits equal to 50% of service revenue, how much (what fee) should she charge each of these two clients? 4. why does crow design assign costs to jobs?