ABC Company has used a two-stage, reciprocal metho cost allocation system for many years

ABC Company has used a two-stage, reciprocal metho cost allocation system for many years. In the firs stage, overhead costs from its two service departe ents (repair and administration) are allocated to its t WO production departments (molding and assembly) base d on the following activity levels: repair - repair hours administration of employees In the second stage, departmental overhead rates f or the two production departments are calculated usin 9 direct labor hours as the activity for each depart ment. The following information is available for the fou departments: Repair Adai Directly traced overhead $165,000 $228,2 50 Repair hours 20,000 11,2 50 Number of employees 12 20 Molding Assen bly Directly traced overhead 588,160 340 Repair hours 2,400 1. 350 Number of employees 3 Direct labor hours 40,000 25, 000 r $136. 5 During March of the current year, ABC Company star ted and completed two jobs, Job A and Job L. Informati on related to the two jobs is given below: Job bu $70,000 $60 8,000 3 .ee 9 Prime costs ,000 Direct labor hours in molding Direct labor hours in assembly .000 Units in the job ,500 Units sold during March 2 2,000 1,000 1 600 Assume there were no beginning inventories of any type at March 1. ABC Company's finished goods inventory March 31 totaled $149,601. Calculate the number of units from Job L that were sold during March