A company's beginning Work in Process inventory consisted of 26,000 units that were 20% complete with respect to direct labor. These beginning units were completed and another 99,600 units were started during the current period. Of those started, 66,000 were finished and the remaining 33,600 were 40% complete at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were:

Abbington company has a manufacturing facility in brooklyn that manufactures robotic equipment for the auto industry. for year 1, abbingtonabbington collected the following information from its main production line: actual quantity purchased-200 units, actual quantity used-110 units, units standard quantity-100 units, actual price paid-$8 per unit, standard price-$10 per unit. atlantic isolates price variances at the time of purchase. what is the materials price variance for year 1? 1. $400 favorable. 2. $400 unfavorable. 3. $220 favorable. 4. $220 unfavorable.