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95) Gerstein Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate
for the current year on total fixed manufacturing overhead cost of $90,000, variable
manufacturing overhead of $3.70 per direct labor-hour, and 50,000 direct labor-hours. The
company recently completed Job M800 which required 150 direct labor-hours.
The amount of overhead applied to Job M800 is closest to:
A) $270
B) $1,380
C) $825
D) $555
96) Krier Corporation uses a predetermined overhead rate that was based on estimated total fixed
manufacturing overhead of $738,000 and 30,000 direct labor-hours for the period. The company
incurred actual total fixed manufacturing overhead of $792,000 and 31,500 total direct labor-
hours during the period.
The predetermined overhead rate is closest to:
A) $26.40
B) $25.14
C) $23.43
D) $24.60
97) Krier Corporation uses a predetermined overhead rate that was based on estimated total fixed
manufacturing overhead of $738,000 and 30,000 direct labor-hours for the period. The company
incurred actual total fixed manufacturing overhead of $792,000 and 31,500 total direct labor-
hours during the period.
The amount of manufacturing overhead that would have been applied to all jobs during the
period is closest to:
A) $831,600
B) $54,000
C) $774,900
D) $738,000
98) Harootunian Corporation uses a job-order costing system with a single plantwide
predetermined overhead rate based on machine-hours. The company based its predetermined
overhead rate for the current year on the following data:
Total machine-hours
80,000
Total fixed manufacturing overhead cost
$
312,000
Variable manufacturing overhead per machine-hour
$
2.10
Recently, Job T629 was completed with the following characteristics:
Number of units in the job
50
Total machine-hours
200
The estimated total manufacturing overhead is closest to:
A) $168,000
B) $312,002
C) $312,000
D) $480,000
99) Harootunian Corporation uses a job-order costing system with a single plantwide
predetermined overhead rate based on machine-hours. The company based its predetermined
overhead rate for the current year on the following data:
Total machine-hours
80,000
Total fixed manufacturing overhead cost
$
312,000
Variable manufacturing overhead per machine-hour
$
2.10
Recently, Job T629 was completed with the following characteristics:
Number of units in the job
50
Total machine-hours
200
The predetermined overhead rate is closest to:
A) $8.10 per machine-hour
B) $2.10 per machine-hour
C) $3.90 per machine-hour
D) $6.00 per machine-hour
100) Harootunian Corporation uses a job-order costing system with a single plantwide
predetermined overhead rate based on machine-hours. The company based its predetermined
overhead rate for the current year on the following data:
Total machine-hours
80,000
Total fixed manufacturing overhead cost
$
312,000
Variable manufacturing overhead per machine-hour
$
2.10
Recently, Job T629 was completed with the following characteristics:
Number of units in the job
50
Total machine-hours
200
The amount of overhead applied to Job T629 is closest to:
A) $1,620
B) $780
C) $1,200
D) $420
101) Dehner Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate
for the current year on the following data:
Total direct labor-hours
40,000
Total fixed manufacturing overhead cost
$
96,000
Variable manufacturing overhead per direct labor-hour
$
3.00
Recently, Job P951 was completed with the following characteristics:
Number of units in the job
20
Total direct labor-hours
100
Direct materials
$
755
Direct labor cost
$
4,000
The estimated total manufacturing overhead is closest to:
A) $120,000
B) $96,003
C) $96,000
D) $216,000
102) Dehner Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate
for the current year on the following data:
Total direct labor-hours
40,000
Total fixed manufacturing overhead cost
$
96,000
Variable manufacturing overhead per direct labor-hour
$
3.00
Recently, Job P951 was completed with the following characteristics:
Number of units in the job
20
Total direct labor-hours
100
Direct materials
$
755
Direct labor cost
$
4,000
The predetermined overhead rate is closest to:
A) $2.40 per direct labor-hour
B) $3.00 per direct labor-hour
C) $8.40 per direct labor-hour
D) $5.40 per direct labor-hour
103) Dehner Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate
for the current year on the following data:
Total direct labor-hours
40,000
Total fixed manufacturing overhead cost
$
96,000
Variable manufacturing overhead per direct labor-hour
$
3.00
Recently, Job P951 was completed with the following characteristics:
Number of units in the job
20
Total direct labor-hours
100
Direct materials
$
755
Direct labor cost
$
4,000
The amount of overhead applied to Job P951 is closest to:
A) $840
B) $300
C) $540
D) $240
110
104) Dehner Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate
for the current year on the following data:
Total direct labor-hours
40,000
Total fixed manufacturing overhead cost
$
96,000
Variable manufacturing overhead per direct labor-hour
$
3.00
Recently, Job P951 was completed with the following characteristics:
Number of units in the job
20
Total direct labor-hours
100
Direct materials
$
755
Direct labor cost
$
4,000
The total job cost for Job P951 is closest to:
A) $4,540
B) $4,755
C) $1,295
D) $5,295
112
105) Dehner Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate
for the current year on the following data:
Total direct labor-hours
40,000
Total fixed manufacturing overhead cost
$
96,000
Variable manufacturing overhead per direct labor-hour
$
3.00
Recently, Job P951 was completed with the following characteristics:
Number of units in the job
20
Total direct labor-hours
100
Direct materials
$
755
Direct labor cost
$
4,000
The unit product cost for Job P951 is closest to:
A) $237.75
B) $264.75
C) $64.75
D) $52.95
106) Branin Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate
for the current year on total fixed manufacturing overhead cost of $160,000, variable
manufacturing overhead of $3.40 per direct labor- hour, and 80,000 direct labor-hours. The
company has provided the following data concerning Job A578 which was recently completed:
Total direct labor-hours
250
Direct materials
$
715
Direct labor cost
$
9,000
The estimated total manufacturing overhead is closest to:
A) $272,000
B) $160,000
C) $432,000
D) $160,003
107) Branin Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate
for the current year on total fixed manufacturing overhead cost of $160,000, variable
manufacturing overhead of $3.40 per direct labor- hour, and 80,000 direct labor-hours. The
company has provided the following data concerning Job A578 which was recently completed:
Total direct labor-hours
250
Direct materials
$
715
Direct labor cost
$
9,000
The predetermined overhead rate is closest to:
A) $8.80 per direct labor-hour
B) $2.00 per direct labor-hour
C) $3.40 per direct labor-hour
D) $5.40 per direct labor-hour
108) Branin Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate
for the current year on total fixed manufacturing overhead cost of $160,000, variable
manufacturing overhead of $3.40 per direct labor- hour, and 80,000 direct labor-hours. The
company has provided the following data concerning Job A578 which was recently completed:
Total direct labor-hours
250
Direct materials
$
715
Direct labor cost
$
9,000
The amount of overhead applied to Job A578 is closest to:
A) $500
B) $1,350
C) $2,200
D) $850
109) Branin Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate
for the current year on total fixed manufacturing overhead cost of $160,000, variable
manufacturing overhead of $3.40 per direct labor- hour, and 80,000 direct labor-hours. The
company has provided the following data concerning Job A578 which was recently completed:
Total direct labor-hours
250
Direct materials
$
715
Direct labor cost
$
9,000
The total job cost for Job A578 is closest to:
A) $11,065
B) $10,350
C) $2,065
D) $9,715
110) Spang Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on machine-hours. The company based its predetermined overhead rate for
the current year on the following data:
Total machine-hours
20,000
Total fixed manufacturing overhead cost
$
176,000
Variable manufacturing overhead per machine-hour
$
2.20
Recently, Job P505 was completed with the following characteristics:
Total machine-hours
200
Direct materials
$
540
Direct labor cost
$
7,200
The amount of overhead applied to Job P505 is closest to:
A) $2,200
B) $1,760
C) $2,640
D) $440
119
111) Spang Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on machine-hours. The company based its predetermined overhead rate for
the current year on the following data:
Total machine-hours
20,000
Total fixed manufacturing overhead cost
$
176,000
Variable manufacturing overhead per machine-hour
$
2.20
Recently, Job P505 was completed with the following characteristics:
Total machine-hours
200
Direct materials
$
540
Direct labor cost
$
7,200
The total job cost for Job P505 is closest to:
A) $9,400
B) $9,940
C) $7,740
D) $2,740
