Glenda Hanson (64) shared a home all year with her son, Dennis (41), and Dennis's son, Chase (20). Glenda and Dennis worked full time and Chase was a part-time student. No one else lived in the home. Assuming that both Glenda and Dennis have earned income and an AGI of at least $20,000, but less than $30,000, which of them may claim and receive the Earned Income Tax Credit?

The cost of the beginning work in process inventory was comprised of $3,000 of direct materials, $10,000 of direct labor, and $10,000 of factory overhead. costs incurred during the period were comprised of $15,000 of direct materials costs, and $100,000 of conversion costs. the equivalent units of production (eup) for the period were 9,000 for direct materials and 6,000 for conversion. the costs per eup were: