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Student name:__________
1) Linnear 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 30,000
Total fixed manufacturing overhead cost $ 144,000
Variable manufacturing overhead per machine-hour $ 4.00
Required:
Calculate the estimated total manufacturing overhead for the year.
2) Dallman 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 70,000 machine-hours, total fixed manufacturing overhead
cost of $287,000, and a variable manufacturing overhead rate of $3.50 per machine-hour.
Required:
a. Calculate the estimated total manufacturing overhead for the year.
b. Calculate the predetermined overhead rate for the year.
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3) Henkes Corporation bases its predetermined overhead rate on the estimated labor-hours
for the upcoming year. At the beginning of the most recently completed year, the company
estimated the labor-hours for the upcoming year at 77,000 labor-hours. The estimated variable
manufacturing overhead was $11.80 per labor-hour and the estimated total fixed manufacturing
overhead was $1,270,500. The actual labor-hours for the year turned out to be 79,600 labor-
hours.
Required:
Compute the company’s predetermined overhead rate for the recently completed year. (Round
your answer to 2 decimal places.)
4) Crowson 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 50,000
Total fixed manufacturing overhead cost $ 390,000
Variable manufacturing overhead per machine-hour $ 3.60
Required:
Calculate the predetermined overhead rate for the year.
5) Cannizzaro 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 40,000 machine-hours, total fixed manufacturing overhead
cost of $248,000, and a variable manufacturing overhead rate of $3.80 per machine-hour.
Required:
Calculate the predetermined overhead rate for the year.
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6) Quiet 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 40,000 machine-hours, total fixed manufacturing overhead cost of $152,000,
and a variable manufacturing overhead rate of $3.10 per machine-hour.
Required:
Calculate the estimated total manufacturing overhead for the year.
7) Florek 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 10,000
Total fixed manufacturing overhead cost $ 31,000
Variable manufacturing overhead per direct labor-hour $ 2.50
Required:
a. Calculate the estimated total manufacturing overhead for the year.
b. Calculate the predetermined overhead rate for the year.
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8) Meenach 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 61,000 direct labor-hours, total fixed manufacturing
overhead cost of $103,700, and a variable manufacturing overhead rate of $2.50 per direct labor-
hour. Recently Job X387 was completed and required 130 direct labor-hours.
Required:
Calculate the amount of overhead applied to Job X387. (Do not round intermediate
calculations.)
9) Meenach 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 80,000 direct labor-hours, total fixed manufacturing
overhead cost of $160,000, and a variable manufacturing overhead rate of $2.30 per direct labor-
hour. Recently Job X387 was completed and required 120 direct labor-hours.
Required:
Calculate the amount of overhead applied to Job X387. (Do not round intermediate
calculations.)
10) Weakley Corporation uses a predetermined overhead rate that was based on estimated
total fixed manufacturing overhead of $358,000 and 20,000 machine-hours for the period. The
company incurred actual total fixed manufacturing overhead of $382,000 and 18,300 total
machine-hours during the period.
Required:
Determine the amount of manufacturing overhead that would have been applied to all jobs
during the period.
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11) Fillmore 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 60,000 direct labor-hours, total fixed manufacturing
overhead cost of $96,000, and a variable manufacturing overhead rate of $3.30 per direct labor-
hour. Recently Job X809 was completed and required 100 direct labor-hours.
Required:
a. Calculate the estimated total manufacturing overhead for the year.
b. Calculate the predetermined overhead rate for the year.
c. Calculate the amount of overhead applied to Job X809.
12) Thrall 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 10,000
Total fixed manufacturing overhead cost $ 50,000
Variable manufacturing overhead per machine-hour $ 3.90
Recently Job K125 was completed and required 160 machine-hours.
Required:
Calculate the amount of overhead applied to Job K125.
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13) Verry 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 60,000
Total fixed manufacturing overhead cost $ 342,000
Variable manufacturing overhead per direct labor-hour $ 2.40
Recently Job X711 was completed and required 90 direct labor-hours.
Required:
a. Calculate the estimated total manufacturing overhead for the year.
b. Calculate the predetermined overhead rate for the year.
c. Calculate the amount of overhead applied to Job X711.
14) Trevigne Corporation uses a predetermined overhead rate base on machine-hours that it
recalculates at the beginning of each year. The company has provided the following data for the
most recent year.
Estimated total fixed manufacturing overhead from the beginning of the
year $ 114,000
Estimated activity level from the beginning of the year 10,000
machine-hours
Actual total fixed manufacturing overhead $ 104,000
Actual activity level 9,400 machine-hours
Required:
Determine the amount of manufacturing overhead that would have been applied to all jobs
during the period.
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15) Luarca Corporation has two manufacturing departments—Casting and Customizing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting Customizing Total
Estimated total machine-hours (MHs) 2,000 3,000 5,000
Estimated total fixed manufacturing overhead cost $ 11,600 $ 7,200
$ 18,800
Estimated variable manufacturing overhead cost per machine-hour $
1.90 $ 2.80
During the most recent month, the company started and completed two jobs—Job F and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job F Job L
Direct materials $ 10,600 $ 6,600
Direct labor cost $ 24,400 $ 8,600
Casting machine-hours 1,400 600
Customizing machine-hours 1,200 1,800
Required:
Assume that the company uses a plantwide predetermined manufacturing overhead rate based
on machine-hours and uses a markup of 50% on manufacturing cost to establish selling prices.
Calculate the selling prices for Job F and Job L.
16) Lamberson 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 50,000
Total fixed manufacturing overhead cost $ 460,000
Variable manufacturing overhead per machine-hour $ 3.10
Recently Job P647 was completed with the following characteristics:
Number of units in the job 50
Total machine-hours 150
Direct materials $ 740
Direct labor cost $ 6,000
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Required:
a. Calculate the amount of overhead applied to Job P647.
b. Calculate the total job cost for Job P647.
c. Calculate the unit product cost for Job P647.
17) Mcewan 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 44,000 direct labor-hours, total fixed manufacturing
overhead cost of $369,600, and a variable manufacturing overhead rate of $4.00 per direct labor-
hour. Job X941, which was for 50 units of a custom product, was recently completed. The job
cost sheet for the job contained the following data:
Total direct labor-hours 300
Direct materials $ 600
Direct labor cost $ 7,000
Required:
Calculate the selling price for Job X941 if the company marks up its unit product costs by
20%. (Round intermediate calculations and final answer to 2 decimal places.)
18) Mcewan 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 20,000 direct labor-hours, total fixed manufacturing
overhead cost of $182,000, and a variable manufacturing overhead rate of $2.50 per direct labor-
hour. Job X941, which was for 50 units of a custom product, was recently completed. The job
cost sheet for the job contained the following data:
Total direct labor-hours 250
Direct materials $ 740
Direct labor cost $ 6,500
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Required:
Calculate the selling price for Job X941 if the company marks up its unit product costs by
20%. (Round intermediate calculations and final answer to 2 decimal places.)
19) Teasley 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 70,000 machine-hours, total fixed manufacturing overhead
cost of $630,000, and a variable manufacturing overhead rate of $3.40 per machine-hour. Job
X159 was recently completed. The job cost sheet for the job contained the following data:
Total machine-hours 200
Direct materials $ 670
Direct labor cost $ 7,800
Required:
Calculate the total job cost for Job X159.
20) Alsobrooks 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 40,000
Total fixed manufacturing overhead cost $ 156,000
Variable manufacturing overhead per machine-hour $ 2.20
Recently Job M242 was completed with the following characteristics:
Number of units in the job 20
Total machine-hours 60
Direct materials $ 725
Direct labor cost $ 1,680
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Required:
a. Calculate the total job cost for Job M242.
b. Calculate the unit product cost for Job M242.
21) Ryans 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 10,000
Total fixed manufacturing overhead cost $ 71,000
Variable manufacturing overhead per machine-hour $ 2.50
Recently Job P512 was completed with the following characteristics:
Number of units in the job 30
Total machine-hours 60
Direct materials $ 870
Direct labor cost $ 2,400
Required:
a. Calculate the predetermined overhead rate for the year.
b. Calculate the amount of overhead applied to Job P512.
c. Calculate the total job cost for Job P512.
d. Calculate the unit product cost for Job P512.
22) Lezo 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 40,000 machine-hours, total fixed manufacturing overhead cost of $136,000,
and a variable manufacturing overhead rate of $2.90 per machine-hour. Job A290, which was for
60 units of a custom product, was recently completed. The job cost sheet for the job contained
the following data:
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Total machine-hours 300
Direct materials $ 585
Direct labor cost $ 7,200
Required:
a. Calculate the estimated total manufacturing overhead for the year.
b. Calculate the predetermined overhead rate for the year.
c. Calculate the amount of overhead applied to Job A290.
d. Calculate the total job cost for Job A290.
23) Whitlatch 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 60,000
Total fixed manufacturing overhead cost $ 342,000
Variable manufacturing overhead per machine-hour $ 2.70
Recently Job M238 was completed with the following characteristics:
Number of units in the job 70
Total machine-hours 140
Direct materials $ 945
Direct labor cost $ 2,800
Required:
Calculate the total job cost for Job M238.
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24) Obermeyer 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 10,000 direct labor-hours, total fixed manufacturing
overhead cost of $96,000, and a variable manufacturing overhead rate of $3.60 per direct labor-
hour. Job A735, which was for 40 units of a custom product, was recently completed. The job
cost sheet for the job contained the following data:
Total direct labor-hours 200
Direct materials $ 540
Direct labor cost $ 6,400
Required:
a. Calculate the amount of overhead applied to Job A735.
b. Calculate the total job cost for Job A735.
c. Calculate the unit product cost for Job A735.
25) Olmscheid Corporation has two manufacturing departments—Molding and Customizing.
The company used the following data at the beginning of the period to calculate predetermined
overhead rates:
Molding Customizing Total
Estimated total machine-hours (MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 21,000 $ 14,000
$ 35,000
Estimated variable manufacturing overhead cost per MH $ 1.50 $
2.40
During the period, the company started and completed two jobs—Job F and Job K. There were
no beginning inventories. Data concerning those two jobs follow:
Job F Job K
Direct materials $ 12,700 $ 6,400
Direct labor cost $ 19,100 $ 7,900
Molding machine-hours 3,400 1,600
Customizing machine-hours 2,000 3,000
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Required:
a. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate that overhead rate.
b. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the amount of manufacturing overhead applied to Job F.
c. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the amount of manufacturing overhead applied to Job K.
d. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the total manufacturing cost assigned to Job F.
e. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the total manufacturing cost assigned to Job K.
f. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours and uses a markup of 30% on manufacturing cost to establish selling
prices. Calculate the selling price for Job F.
g. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours and uses a markup of 30% on manufacturing cost to establish selling
prices. Calculate the selling price for Job K.
h. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. If both jobs were sold during the month, what was the company’s cost
of goods sold for the month?
26) Cardosa 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 70,000 machine-hours, total fixed manufacturing overhead
cost of $308,000, and a variable manufacturing overhead rate of $2.10 per machine-hour. Job
M556, which was for 50 units of a custom product, was recently completed. The job cost sheet
for the job contained the following data:
Total machine-hours 100
Direct materials $ 555
Direct labor cost $ 2,700
Required:
a. Calculate the total job cost for Job M556.
b. Calculate the unit product cost for Job M556.
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27) Dietzen Corporation has two manufacturing departments—Casting and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Molding Customizing Total
Estimated total machine-hours (MHs) 4,000 6,000 10,000
Estimated total fixed manufacturing overhead cost $ 18,000 $ 18,000
$ 36,000
Estimated variable manufacturing overhead cost per machine-hour $
1.50 $ 2.30
During the most recent month, the company started and completed two jobs—Job D and Job J.
There were no beginning inventories. Data concerning those two jobs follow:
Job D Job J
Direct materials $ 14,300 $ 6,800
Direct labor cost $ 21,700 $ 8,800
Casting machine-hours 2,700 1,300
Finishing machine-hours 2,400 3,600
Required:
a. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the total manufacturing cost assigned to Job D.
b. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the total manufacturing cost assigned to Job J.
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28) Posson 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 20,000 machine-hours, total fixed manufacturing overhead
cost of $130,000, and a variable manufacturing overhead rate of $3.00 per machine-hour. Job
K789, which was for 10 units of a custom product, was recently completed. The job cost sheet
for the job contained the following data:
Total machine-hours 30
Direct materials $ 775
Direct labor cost $ 1,170
Required:
a. Calculate the predetermined overhead rate for the year.
b. Calculate the amount of overhead applied to Job K789.
c. Calculate the total job cost for Job K789.
d. Calculate the unit product cost for Job K789
29) Rondo 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 30,000
Total fixed manufacturing overhead cost $ 252,000
Variable manufacturing overhead per machine-hour $ 2.90
Recently Job T506 was completed with the following characteristics:
Number of units in the job 70
Total machine-hours 210
Direct materials $ 665
Direct labor cost $ 6,720
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Required:
a. Calculate the estimated total manufacturing overhead for the year.
b. Calculate the predetermined overhead rate for the year.
c. Calculate the amount of overhead applied to Job T506.
d. Calculate the total job cost for Job T506.
e. Calculate the unit product cost for Job T506.
f. Calculate the selling price for Job T506 if the company marks up its unit product costs by
20%.
30) Leadley 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 10,000
Total fixed manufacturing overhead cost $ 76,000
Variable manufacturing overhead per direct labor-hour $ 2.10
Recently Job X701 was completed with the following characteristics:
Number of units in the job 90
Total direct labor-hours 270
Direct materials $ 590
Direct labor cost $ 6,480
Required:
a. Calculate the estimated total manufacturing overhead for the year.
b. Calculate the predetermined overhead rate for the year.
c. Calculate the amount of overhead applied to Job X701.
d. Calculate the total job cost for Job X701
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31) Pasko 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 30,000
Total fixed manufacturing overhead cost $ 258,000
Variable manufacturing overhead per direct labor-hour $ 2.00
Recently Job P660 was completed with the following characteristics:
Number of units in the job 50
Total direct labor-hours 250
Direct materials $ 645
Direct labor cost $ 10,000
Required:
Calculate the selling price for Job P660 if the company marks up its unit product costs by 20%.
32) Leeds 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 50,000
Total fixed manufacturing overhead cost $ 215,000
Variable manufacturing overhead per direct labor-hour $ 3.80
Recently Job T496 was completed with the following characteristics:
Number of units in the job 80
Total machine-hours 240
Direct materials $ 735
Direct labor cost $ 8,880
Required:
a. Calculate the estimated total manufacturing overhead for the year.
b. Calculate the predetermined overhead rate for the year.
c. Calculate the amount of overhead applied to Job T496.
d. Calculate the total job cost for Job T496.
e. Calculate the unit product cost for Job T496.
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33) Petru 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 70,000
Total fixed manufacturing overhead cost $ 525,000
Variable manufacturing overhead per direct labor-hour $ 2.30
Recently Job P987 was completed with the following characteristics:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 630
Direct labor cost $ 2,080
Required:
Calculate the unit product cost for Job P987.
34) Franta 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 70,000 direct labor-hours, total fixed manufacturing
overhead cost of $238,000, and a variable manufacturing overhead rate of $2.70 per direct labor-
hour. Job P873, which was for 50 units of a custom product, was recently completed. The job
cost sheet for the job contained the following data:
Total direct labor-hours 200
Direct materials $ 630
Direct labor cost $ 4,800
Required:
Calculate the unit product cost for Job P873.
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35) Temby 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 10,000 machine-hours, total fixed manufacturing overhead
cost of $88,000, and a variable manufacturing overhead rate of $3.20 per machine-hour. Job
K418, which was for 50 units of a custom product, was recently completed. The job cost sheet
for the job contained the following data:
Total machine-hours 150
Direct materials $ 580
Direct labor cost $ 3,900
Required:
a. Calculate the estimated total manufacturing overhead for the year.
b. Calculate the predetermined overhead rate for the year.
c. Calculate the amount of overhead applied to Job K418.
d. Calculate the total job cost for Job K418.
e. Calculate the unit product cost for Job K418.
f. Calculate the selling price for Job K418 if the company marks up its unit product costs by
30%.
36) Saxon 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 10,000 machine-hours, total fixed manufacturing overhead cost of $91,000,
and a variable manufacturing overhead rate of $2.40 per machine-hour. Job K373, which was for
60 units of a custom product, was recently completed. The job cost sheet for the job contained
the following data:
Total machine-hours 120
Direct materials $ 645
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Direct labor cost $ 3,720
Required:
a. Calculate the estimated total manufacturing overhead for the year.
b. Calculate the predetermined overhead rate for the year.
c. Calculate the amount of overhead applied to Job K373.
d. Calculate the total job cost for Job K373.
e. Calculate the unit product cost for Job K373
37) Kluth Corporation has two manufacturing departments—Molding and Customizing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Molding Customizing Total
Estimated total machine-hours (MHs) 12,000 2,800 14,800
Estimated total fixed manufacturing overhead cost $ 26,400 $ 9,240
$ 35,640
Estimated variable manufacturing overhead cost per machine-hour $
1.50 $ 2.00
During the most recent month, the company started and completed two jobs—Job C and Job M.
There were no beginning inventories. Data concerning those two jobs follow:
Job C Job M
Direct materials $ 15,800 $ 9,300
Direct labor cost $ 22,600 $ 9,500
Molding machine-hours 2,500 9,500
Customizing machine-hours 1,800 1,000
Required:
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. Further assume that the company uses a
markup of 20% on manufacturing cost to establish selling prices. Calculate the selling prices for
Job C and for Job M. (Do not round intermediate calculations.)
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38) Kluth Corporation has two manufacturing departments—Molding and Customizing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Molding Customizing Total
Estimated total machine-hours (MHs) 3,000 2,000 5,000
Estimated total fixed manufacturing overhead cost $ 15,900 $ 4,200
$ 20,100
Estimated variable manufacturing overhead cost per machine-hour $
1.20 $ 2.40
During the most recent month, the company started and completed two jobs—Job C and Job M.
There were no beginning inventories. Data concerning those two jobs follow:
Job C Job M
Direct materials $ 15,600 $ 8,600
Direct labor cost $ 25,100 $ 8,300
Molding machine-hours 2,000 1,000
Customizing machine-hours 800 1,200
Required:
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. Further assume that the company uses a
markup of 20% on manufacturing cost to establish selling prices. Calculate the selling prices for
Job C and for Job M. (Do not round intermediate calculations.)
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39) Amason Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 16,000 11,000
Direct labor-hours 2,000 6,000
Total fixed manufacturing overhead cost $ 102,400 $ 66,000
Variable manufacturing overhead per machine-hour $ 1.90
Variable manufacturing overhead per direct labor-hour $ 3.80
During the current month the company started and finished Job A950. The following data were
recorded for this job:
Job A950: Forming Assembly
Machine-hours 50 20
Direct labor-hours 20 40
Direct materials $ 665 $ 415
Direct labor cost $ 520 $ 1,040
Required: Calculate the selling price for Job A950 if the company marks up its unit product
costs by 30% to determine selling prices.
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40) Dancel Corporation has two production departments, Milling and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Milling Finishing
Machine-hours 17,000 14,000
Direct labor-hours 1,000 6,000
Total fixed manufacturing overhead cost $ 91,800 $ 64,200
Variable manufacturing overhead per machine-hour $ 2.00
Variable manufacturing overhead per direct labor-hour $ 3.40
During the current month the company started and finished Job M565. The following data were
recorded for this job:
Job M565: Milling Finishing
Machine-hours 70 20
Direct labor-hours 10 40
Direct materials $ 750 $ 360
Direct labor cost $ 340 $ 1,360
Required:
a. Calculate the total amount of overhead applied to Job M565 in both departments.
b. Calculate the total job cost for Job M565.
c. Calculate the selling price for Job M565 if the company marks up its unit product costs by
20% to determine selling prices.
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41) Pangle Corporation has two production departments, Forming and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Customizing
Machine-hours 16,000 12,000
Direct labor-hours 4,000 9,000
Total fixed manufacturing overhead cost $ 91,200 $ 99,000
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $ 3.10
During the current month the company started and finished Job M109. The following data were
recorded for this job:
Job M109: Forming Customizing
Machine-hours 50 30
Direct labor-hours 20 50
Direct materials $ 915 $ 355
Direct labor cost $ 620 $ 1,550
Required:
Calculate the total job cost for Job M109.
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42) Vasilopoulos Corporation has two production departments, Casting and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Casting Assembly
Machine-hours 17,000 11,000
Direct labor-hours 3,000 6,000
Total fixed manufacturing overhead cost $ 119,000 $ 51,000
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $ 3.10
During the current month the company started and finished Job A182. The following data were
recorded for this job:
Job A182: Casting Assembly
Machine-hours 50 20
Direct labor-hours 10 50
Direct materials $ 895 $ 365
Direct labor cost $ 240 $ 1,200
Required:
a. Calculate the estimated total manufacturing overhead for the Casting Department.
b. Calculate the estimated total manufacturing overhead for the Assembly Department.
c. Calculate the predetermined overhead rate for the Casting Department.
d. Calculate the predetermined overhead rate for the Assembly Department.
e. Calculate the total amount of overhead applied to Job A182 in both departments.
f. Calculate the total job cost for Job A182.
g. Calculate the selling price for Job A182 if the company marks up its unit product costs by
20% to determine selling prices.
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43) Hultquist Corporation has two manufacturing departments—Forming and Customizing.
The company used the following data at the beginning of the period to calculate predetermined
overhead rates:
Forming Customizing Total
Estimated total machine-hours (MHs) 4,000 6,000 10,000
Estimated total fixed manufacturing overhead cost $ 12,800 $
18,600 $ 31,400
Estimated variable manufacturing overhead cost per machine-hour $
3.00 $ 6.00
During the period, the company started and completed two jobs—Job C and Job L. Data
concerning those two jobs follow:
Job C Job L
Direct materials $ 14,300 $ 8,000
Direct labor cost $ 21,200 $ 8,100
Forming machine-hours 2,500 1,500
Customizing machine-hours 2,500 3,500
Version 1 27
Required:
a. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate that overhead rate. (Round your answer to 2 decimal
places.)
b. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the amount of manufacturing overhead applied to Job L. (Do
not round intermediate calculations.)
c. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the total manufacturing cost assigned to Job L. (Do not
round intermediate calculations.)
d. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours and uses a markup of 80% on manufacturing cost to establish selling
prices. Calculate the selling price for Job L. (Do not round intermediate calculations.)
e. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both departments. What is the departmental predetermined
overhead rate in the Forming department? (Round your answer to 2 decimal places.)
f. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. What is the departmental
predetermined overhead rate in the Customizing department? (Round your answer to 2 decimal
places.)
g. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. How much manufacturing overhead
will be applied to Job L? (Do not round intermediate calculations.)
h. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. Further assume that the company
uses a markup of 80% on manufacturing cost to establish selling prices. Calculate the selling
price for Job L. (Do not round intermediate calculations.)
44) Hultquist Corporation has two manufacturing departments—Forming and Customizing.
The company used the following data at the beginning of the period to calculate predetermined
overhead rates:
Forming Customizing Total
Estimated total machine-hours (MHs) 9,000 1,000 10,000
Version 1 28
Estimated total fixed manufacturing overhead cost $ 50,400 $
2,600 $ 53,000
Estimated variable manufacturing overhead cost per machine-hour $
1.70 $ 2.10
During the period, the company started and completed two jobs—Job C and Job L. Data
concerning those two jobs follow:
Job C Job L
Direct materials $ 15,100 $ 6,900
Direct labor cost $ 20,800 $ 8,500
Forming machine-hours 6,100 2,900
Customizing machine-hours 400 600
Required:
a. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate that overhead rate. (Round your answer to 2 decimal
places.)
b. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the amount of manufacturing overhead applied to Job L. (Do
not round intermediate calculations.)
c. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the total manufacturing cost assigned to Job L. (Do not
round intermediate calculations.)
d. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours and uses a markup of 80% on manufacturing cost to establish selling
prices. Calculate the selling price for Job L. (Do not round intermediate calculations.)
e. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both departments. What is the departmental predetermined
overhead rate in the Forming department? (Round your answer to 2 decimal places.)
f. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. What is the departmental
predetermined overhead rate in the Customizing department? (Round your answer to 2 decimal
places.)
g. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. How much manufacturing overhead
will be applied to Job L? (Do not round intermediate calculations.)
h. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. Further assume that the company
uses a markup of 80% on manufacturing cost to establish selling prices. Calculate the selling
price for Job L. (Do not round intermediate calculations.)
Version 1 29
45) Carcana Corporation has two manufacturing departments—Machining and Finishing. The
company used the following data at the beginning of the period to calculate predetermined
overhead rates:
Machining Finishing Total
Estimated total machine-hours (MHs) 1,000 4,000 5,000
Estimated total fixed manufacturing overhead cost $ 4,200 $
8,800 $ 13,000
Estimated variable manufacturing overhead cost per MH $ 1.90
$ 2.90
During the period, the company started and completed two jobs—Job E and Job G. Data
concerning those two jobs follow:
Job E Job G
Direct materials $ 11,800 $ 8,000
Direct labor cost $ 19,200 $ 6,700
Machining machine-hours 700 300
Finishing machine-hours 1,600 2,400
Version 1 30
Required:
a. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both departments. What is the departmental predetermined
overhead rate in the Machining department?
b. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. What is the departmental
predetermined overhead rate in the Finishing department?
c. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. How much manufacturing overhead
will be applied to Job E?
d. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. How much manufacturing overhead
will be applied to Job G?
e. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. Further assume that the company
uses a markup of 80% on manufacturing cost to establish selling prices. Calculate the selling
price for Job E.
f. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. Further assume that the company
uses a markup of 80% on manufacturing cost to establish selling prices. Calculate the selling
price for Job G.
g. Assume that the company uses departmental predetermined overhead rates with machine–
hours as the allocation base in both production departments. If both jobs were sold during the
month, what was the company’s cost of goods sold for the month?
46) Braegelmann Corporation has two production departments, Casting and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Casting Assembly
Machine-hours 20,000 14,000
Direct labor-hours 4,000 6,000
Version 1 31
Total fixed manufacturing overhead cost $ 110,000 $ 65,400
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $ 4.50
During the current month the company started and finished Job K246. The following data were
recorded for this job:
Job K246: Casting Assembly
Machine-hours 60 30
Direct labor-hours 20 40
Direct materials $ 950 $ 305
Direct labor cost $ 460 $ 920
Required:
a. Calculate the estimated total manufacturing overhead for the Casting Department.
b. Calculate the estimated total manufacturing overhead for the Assembly Department.
c. Calculate the predetermined overhead rate for the Casting Department.
d. Calculate the predetermined overhead rate for the Assembly Department.
e. Calculate the amount of overhead applied in the Casting Department to Job K246.
f. Calculate the amount of overhead applied in the Assembly Department to Job K246.
g. Calculate the total job cost for Job K246.
h. Calculate the selling price for Job K246 if the company marks up its unit product costs by
40% to determine selling prices.
47) Matrejek Corporation has two manufacturing departments—Forming and Customizing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Customizing Total
Estimated total machine-hours (MHs) 8,000 2,000 10,000
Estimated total fixed manufacturing overhead cost $ 36,800 $ 4,800
$ 41,600
Estimated variable manufacturing overhead cost per MH $ 1.60 $
2.90
During the most recent month, the company started and completed two jobs—Job D and Job K.
There were no beginning inventories. Data concerning those two jobs follow:
Job D Job K
Version 1 32
Direct materials $ 15,600 $ 6,900
Direct labor cost $ 19,100 $ 8,700
Forming machine-hours 5,400 2,600
Customizing machine-hours 800 1,200
Required:
a. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours and uses a markup of 50% on manufacturing cost to establish selling
prices. Calculate the selling price for Job D.
b. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours and uses a markup of 50% on manufacturing cost to establish selling
prices. Calculate the selling price for Job K.
c. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. Further assume that the company
uses a markup of 50% on manufacturing cost to establish selling prices. Calculate the selling
price for Job D.
d. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. Further assume that the company
uses a markup of 50% on manufacturing cost to establish selling prices. Calculate the selling
price for Job K.
48) Harnett Corporation has two manufacturing departments—Molding and Assembly. The
company used the following data at the beginning of the period to calculate predetermined
overhead rates:
Molding Assembly Total
Estimated total machine-hours (MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 29,000 $
13,500 $ 42,500
Estimated variable manufacturing overhead cost per machine-hour $
1.20 $ 2.30
During the period, the company started and completed two jobs—Job E and Job M. Data
concerning those two jobs follow:
Job E Job M
Direct materials $ 14,300 $ 9,400
Direct labor cost $ 22,800 $ 8,900
Version 1 33
Molding machine-hours 3,400 1,600
Assembly machine-hours 2,000 3,000
Required:
a. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate that overhead rate. (Round your answer to 2 decimal
places.)
b. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the amount of manufacturing overhead applied to Job E. (Do
not round intermediate calculations.)
c. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the total manufacturing cost assigned to Job E. (Do not
round intermediate calculations.)
d. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours and uses a markup of 60% on manufacturing cost to establish selling
prices. Calculate the selling price for Job E. (Do not round intermediate calculations.)
e. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both departments. What is the departmental predetermined
overhead rate in the Molding department? (Round your answer to 2 decimal places.)
f. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. What is the departmental
predetermined overhead rate in the Assembly department? (Round your answer to 2 decimal
places.)
g. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. How much manufacturing overhead
will be applied to Job E? (Do not round intermediate calculations.)
h. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. Further assume that the company
uses a markup of 60% on manufacturing cost to establish selling prices. Calculate the selling
price for Job E. (Do not round intermediate calculations.)
49) Harnett Corporation has two manufacturing departments—Molding and Assembly. The
company used the following data at the beginning of the period to calculate predetermined
overhead rates:
Molding Assembly Total
Version 1 34
Estimated total machine-hours (MHs) 4,000 6,000 10,000
Estimated total fixed manufacturing overhead cost $ 18,000 $
33,000 $ 51,000
Estimated variable manufacturing overhead cost per machine-hour $
3.00 $ 6.00
During the period, the company started and completed two jobs—Job E and Job M. Data
concerning those two jobs follow:
Job E Job M
Direct materials $ 16,000 $ 9,400
Direct labor cost $ 22,700 $ 9,700
Molding machine-hours 1,250 2,750
Assembly machine-hours 1,250 4,750
Required:
a. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate that overhead rate. (Round your answer to 2 decimal
places.)
b. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the amount of manufacturing overhead applied to Job E. (Do
not round intermediate calculations.)
c. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the total manufacturing cost assigned to Job E. (Do not
round intermediate calculations.)
d. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours and uses a markup of 80% on manufacturing cost to establish selling
prices. Calculate the selling price for Job E. (Do not round intermediate calculations.)
e. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both departments. What is the departmental predetermined
overhead rate in the Molding department? (Round your answer to 2 decimal places.)
f. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. What is the departmental
predetermined overhead rate in the Assembly department? (Round your answer to 2 decimal
places.)
g. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. How much manufacturing overhead
will be applied to Job E? (Do not round intermediate calculations.)
h. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. Further assume that the company
uses a markup of 80% on manufacturing cost to establish selling prices. Calculate the selling
price for Job E. (Do not round intermediate calculations.)
Version 1 35
50) Bulla Corporation has two production departments, Machining and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 19,000 13,000
Direct labor-hours 2,000 9,000
Total fixed manufacturing overhead cost $ 98,800 $ 84,600
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $
3.60
During the current month the company started and finished Job K369. The following data were
recorded for this job:
Job K369: Machining Customizing
Machine-hours 90 10
Direct labor-hours 20 50
Required:
Calculate the total amount of overhead applied to Job K369 in both departments. (Do not
round intermediate calculations.)
Version 1 36
51) Bulla Corporation has two production departments, Machining and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 15,000 19,000
Direct labor-hours 4,000 5,000
Total fixed manufacturing overhead cost $ 67,500 $ 76,000
Variable manufacturing overhead per machine-hour $ 1.50
Variable manufacturing overhead per direct labor-hour $
3.00
During the current month the company started and finished Job K369. The following data were
recorded for this job:
Job K369: Machining Customizing
Machine-hours 80 30
Direct labor-hours 10 70
Required:
Calculate the total amount of overhead applied to Job K369 in both departments. (Do not
round intermediate calculations.)
52) Bierce Corporation has two manufacturing departments—Machining and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Finishing Total
Estimated total machine-hours (MHs) 4,000 1,000 5,000
Estimated total fixed manufacturing overhead cost $ 20,000 $
2,100 $ 22,100
Estimated variable manufacturing overhead cost per machine-hour $
1.40 $ 2.80
During the most recent month, the company started and completed two jobs—Job B and Job K.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job K
Version 1 37
Direct materials $ 12,800 $ 7,900
Direct labor cost $ 24,700 $ 6,400
Machining machine-hours 2,700 1,300
Finishing machine-hours 400 600
Required:
a. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate that overhead rate. (Round your answer to 2 decimal
places.)
b. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the amount of manufacturing overhead applied to Job B. (Do
not round intermediate calculations.)
c. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the amount of manufacturing overhead applied to Job K. (Do
not round intermediate calculations. Round your answer to the nearest whole dollar
amount.)
d. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both departments. What is the departmental predetermined
overhead rate in the Machining department? (Round your answer to 2 decimal places.)
e. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. What is the departmental
predetermined overhead rate in the Finishing department? (Round your answer to 2 decimal
places.)
f. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. How much manufacturing overhead
will be applied to Job B? (Do not round intermediate calculations.)
g. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. How much manufacturing overhead
will be applied to Job K? (Do not round intermediate calculations.)
53) Bierce Corporation has two manufacturing departments—Machining and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Finishing Total
Estimated total machine-hours (MHs) 6,000 4,000 10,000
Version 1 38
Estimated total fixed manufacturing overhead cost $ 15,600 $
21,600 $ 37,200
Estimated variable manufacturing overhead cost per machine-hour $
1.50 $ 5.00
During the most recent month, the company started and completed two jobs—Job B and Job K.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job K
Direct materials $ 13,700 $ 7,800
Direct labor cost $ 23,500 $ 1,250
Machining machine-hours 4,000 2,000
Finishing machine-hours 500 3,500
Required:
a. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate that overhead rate. (Round your answer to 2 decimal
places.)
b. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the amount of manufacturing overhead applied to Job B. (Do
not round intermediate calculations.)
c. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the amount of manufacturing overhead applied to Job K. (Do
not round intermediate calculations. Round your answer to the nearest whole dollar
amount.)
d. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both departments. What is the departmental predetermined
overhead rate in the Machining department? (Round your answer to 2 decimal places.)
e. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. What is the departmental
predetermined overhead rate in the Finishing department? (Round your answer to 2 decimal
places.)
f. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. How much manufacturing overhead
will be applied to Job B? (Do not round intermediate calculations.)
g. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. How much manufacturing overhead
will be applied to Job K? (Do not round intermediate calculations.)
Version 1 39
54) Gercak Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 16,000 11,000
Direct labor-hours 2,000 7,000
Total fixed manufacturing overhead cost $ 100,800 $ 76,300
Variable manufacturing overhead per machine-hour $ 1.70
Variable manufacturing overhead per direct labor-hour $ 3.10
During the current month the company started and finished Job X560. The following data were
recorded for this job:
Job X560 Forming Assembly
Machine-hours 50 30
Direct labor-hours 30 40
Required:
a. Calculate the estimated total manufacturing overhead for the Assembly Department.
b. Calculate the predetermined overhead rate for the Forming Department.
c. Calculate the total amount of overhead applied to Job X560 in both departments.
55) Sonneborn Corporation has two manufacturing departments—Molding and Customizing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Molding Customizing Total
Estimated total machine-hours (MHs) 1,000 9,000 10,000
Estimated total fixed manufacturing overhead cost $ 5,100 $ 23,400
$ 28,500
Estimated variable manufacturing overhead cost per machine-hour $
1.50 $ 2.50
Version 1 40
During the most recent month, the company started and completed two jobs—Job D and Job G.
There were no beginning inventories. Data concerning those two jobs follow:
Job D Job G
Direct materials $ 14,700 $ 9,100
Direct labor cost $ 18,800 $ 8,300
Molding machine-hours 700 300
Customizing machine-hours 3,600 5,400
Required:
a. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the amount of manufacturing overhead applied to Job D.
b. Assume that the company uses a plantwide predetermined manufacturing overhead rate
based on machine-hours. Calculate the amount of manufacturing overhead applied to Job G.
c. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. How much manufacturing overhead
will be applied to Job D?
d. Assume that the company uses departmental predetermined overhead rates with machine-
hours as the allocation base in both production departments. How much manufacturing overhead
will be applied to Job G?
56) Rocher Corporation has two production departments, Casting and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Casting Finishing
Machine-hours 17,000 13,000
Direct labor-hours 4,000 6,000
Total fixed manufacturing overhead cost $ 124,100 $ 52,200
Variable manufacturing overhead per machine-hour $ 2.30
Variable manufacturing overhead per direct labor-hour $ 4.00
During the current month the company started and finished Job A394. The following data were
recorded for this job:
Job A394 Casting Finishing
Version 1 41
Machine-hours 80 20
Direct labor-hours 10 40
Required:
a. Calculate the estimated total manufacturing overhead for the Casting Department.
b. Calculate the predetermined overhead rate for the Casting Department.
c. Calculate the amount of overhead applied in the Casting Department to Job A394.
57) Marius Corporation has two production departments, Casting and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Casting Finishing
Machine-hours 18,000 12,000
Direct labor-hours 4,000 6,000
Total fixed manufacturing overhead cost $ 118,800 $ 57,600
Variable manufacturing overhead per machine-hour $ 2.20
Variable manufacturing overhead per direct labor-hour $ 4.00
During the current month the company started and finished Job K895. The following data were
recorded for this job:
Job K895: Casting Finishing
Machine-hours 70 30
Direct labor-hours 20 60
Required:
a. Calculate the estimated total manufacturing overhead for the Finishing Department.
b. Calculate the predetermined overhead rate for the Finishing Department.
c. Calculate the amount of overhead applied in the Finishing Department to Job K895.
Version 1 42
58) Madole Corporation has two production departments, Forming and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Customizing
Machine-hours 19,000 12,000
Direct labor-hours 4,000 8,000
Total fixed manufacturing overhead cost $ 119,700 $ 67,200
Variable manufacturing overhead per machine-hour $ 2.00
Variable manufacturing overhead per direct labor-hour $ 4.20
During the current month the company started and finished Job K973. The following data were
recorded for this job:
Job K973: Forming Customizing
Machine-hours 50 20
Direct labor-hours 20 50
Required:
a. Calculate the estimated total manufacturing overhead for the Forming Department.
b. Calculate the predetermined overhead rate for the Customizing Department.
c. Calculate the total overhead applied to Job K973 in both departments.
59) Sullen Corporation uses a predetermined overhead rate base on machine-hours that it
recalculates at the beginning of each year. The company has provided the following data for the
most recent year.
Predetermined overhead rate $ 14.30 per machine-hour
Estimated total fixed manufacturing overhead from the beginning of
the year $ 572,000
Estimated activity level from the beginning of the year 40,000
machine-hours
Actual total fixed manufacturing overhead $ 605,000
Version 1 43
Actual activity level 36,700 machine-hours
Required:
Determine the amount of manufacturing overhead that would have been applied to all jobs
during the period.
60) Levi Corporation uses a predetermined overhead rate of $23.40 per direct labor-hour.
This predetermined overhead rate was based on estimated total fixed manufacturing overhead of
$702,000 and 30,000 direct labor-hours for the period. The company incurred actual total fixed
manufacturing overhead of $738,000 and 27,100 total direct labor-hours during the period.
Required:
Determine the amount of manufacturing overhead that would have been applied to all jobs
during the period.
61) Henkes Corporation bases its predetermined overhead rate on the estimated labor-hours
for the upcoming year. At the beginning of the most recently completed year, the company
estimated the labor-hours for the upcoming year at 66,000 labor-hours. The estimated variable
manufacturing overhead was $8.41 per labor-hour and the estimated total fixed manufacturing
overhead was $1,533,180. The actual labor-hours for the year turned out to be 68,400 labor-
hours.
Required:
Compute the company’s predetermined overhead rate for the recently completed year.
Version 1 44
62) Mccaughan Corporation bases its predetermined overhead rate on the estimated labor-
hours for the upcoming year. Data for the most recently completed year appear below:
Estimates made at the beginning of the year:
Estimated labor-hours 37,000
Estimated variable manufacturing overhead $ 4.43 per labor-hour
Estimated total fixed manufacturing overhead $ 705,220
Actual labor-hours for the year 32,100
Required:
Compute the company’s predetermined overhead rate for the recently completed year.
63) Moscone Corporation bases its predetermined overhead rate on the estimated labor-hours
for the upcoming year. At the beginning of the most recently completed year, the company
estimated the labor-hours for the upcoming year at 78,000 labor-hours. The estimated variable
manufacturing overhead was $9.99 per labor-hour and the estimated total fixed manufacturing
overhead was $985,920.
Required:
Compute the company’s predetermined overhead rate.
64) Lightner Corporation bases its predetermined overhead rate on the estimated machine-
hours for the upcoming year. Data for the upcoming year appear below:
Estimated machine-hours 50,000
Version 1 45
Estimated variable manufacturing overhead $ 8.82 per machine-hour
Estimated total fixed manufacturing overhead $ 1,077,000
Required:
Compute the company’s predetermined overhead rate.
65) Job 243 was recently completed. The following data have been recorded on its job cost
sheet:
Direct materials $ 48,870
Direct labor-hours 405 labor-hours
Direct labor wage rate $ 13 per labor-hour
Machine-hours 486 machine-hours
Number of units completed 2,700 units
The company applies manufacturing overhead on the basis of machine-hours. The predetermined
overhead rate is $11 per machine-hour.
Required:
Compute the unit product cost that would appear on the job cost sheet for this job.
66) Job 652 was recently completed. The following data have been recorded on its job cost
sheet:
Direct materials $ 59,400
Direct labor-hours 1,224 direct labor-hours
Direct labor wage rate $ 15 per direct labor-hour
Number of units completed 3,600 units
Version 1 46
The company applies manufacturing overhead on the basis of direct labor-hours. The
predetermined overhead rate is $35 per direct labor-hour.
Required:
Compute the unit product cost that would appear on the job cost sheet for this job.
67) In a job-order costing system that is based on machine-hours, which of the following
formulas is correct?
A) Predetermined overhead rate = Actual manufacturing overhead ÷ Actual machine-
hours
B) Predetermined overhead rate = Actual manufacturing overhead ÷ Estimated machine-
hours
C) Predetermined overhead rate = Estimated manufacturing overhead ÷ Estimated
machine-hours
D) Predetermined overhead rate = Estimated manufacturing overhead ÷ Actual machine-
hours
68) Which of the following is the correct formula to compute the predetermined overhead
rate?
A) Predetermined overhead rate = Estimated total units in the allocation base ÷
Estimated total manufacturing overhead costs
B) Predetermined overhead rate = Estimated total manufacturing overhead costs ÷
Estimated total units in the allocation base
C) Predetermined overhead rate = Actual total manufacturing overhead costs ÷
Estimated total units in the allocation base
D) Predetermined overhead rate = Estimated total manufacturing overhead costs ÷
Actual total units in the allocation base.
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69) Assigning manufacturing overhead to a specific job is complicated by all of the below
except:
A) Manufacturing overhead is an indirect cost that is either impossible or difficult to
trace to a particular job.
B) Manufacturing overhead is incurred only to support some jobs.
C) Manufacturing overhead consists of both variable and fixed costs.
D) The average cost of actual fixed manufacturing overhead expenses will vary
depending on how many units are produced in a period.
70) Which of the following statements about using a plantwide overhead rate based on direct
labor is correct?
A) Using a plantwide overhead rate based on direct labor-hours will ensure that direct
labor costs are correctly traced to jobs.
B) Using a plantwide overhead rate based on direct labor costs will ensure that direct
labor costs will be correctly traced to jobs.
C) It is often overly simplistic and incorrect to assume that direct labor-hours is a
company’s only manufacturing overhead cost driver.
D) The labor theory of value ensures that using a plantwide overhead rate based on
direct labor will do a reasonably good job of assigning overhead costs to jobs.
71) Which of the following would usually be found on a job cost sheet under a normal cost
system?
Actual direct material cost Actual manufacturing overhead cost
A) Yes Yes
B) Yes No
C) No Yes
D) No No
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A) Choice A
B) Choice B
C) Choice C
D) Choice D
72) Which of the following statements is not correct concerning multiple overhead rate
systems?
A) A multiple overhead rate system is more complex than a system based on a single
plantwide overhead rate.
B) A multiple overhead rate system is usually more accurate than a system based on a
single plantwide overhead rate.
C) A company may choose to create a separate overhead rate for each of its production
departments.
D) In departments that are relatively labor-intensive, their overhead costs should be
applied to jobs based on machine-hours rather than on direct labor-hours.
73) Johansen Corporation uses a predetermined overhead rate based on direct labor-hours to
apply manufacturing overhead to jobs. The Corporation has provided the following estimated
costs for the next year:
Direct materials $ 6,000
Direct labor $ 20,000
Rent on factory building $ 15,000
Sales salaries $ 25,000
Depreciation on factory equipment $ 8,000
Indirect labor $ 12,000
Production supervisor’s salary $ 15,000
Jameson estimates that 20,000 direct labor-hours will be worked during the year. The
predetermined overhead rate per hour will be:
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A) $2.50 per direct labor-hour
B) $2.79 per direct labor-hour
C) $3.00 per direct labor-hour
D) $4.00 per direct labor-hour
74) The Silver Corporation uses a predetermined overhead rate to apply manufacturing
overhead to jobs. The predetermined overhead rate is based on labor cost in Department A and
on machine-hours in Department B. At the beginning of the year, the Corporation made the
following estimates:
Department A Department B
Direct labor cost $ 60,000 $ 40,000
Manufacturing overhead $ 90,000 $ 45,000
Direct labor-hours 6,000 9,000
Machine-hours 2,000 15,000
What predetermined overhead rates would be used in Department A and Department B,
respectively?
A) 67% and $3.00
B) 150% and $5.00
C) 150% and $3.00
D) 67% and $5.00
75) Purves Corporation is using a predetermined overhead rate that was based on estimated
total fixed manufacturing overhead of $121,000 and 10,000 direct labor-hours for the period. The
company incurred actual total fixed manufacturing overhead of $113,000 and 10,900 total direct
labor-hours during the period. The predetermined overhead rate is closest to:
A) $10.37
B) $12.10
C) $11.10
D) $11.30
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76) Reamer Corporation uses a predetermined overhead rate based on machine-hours to
apply manufacturing overhead to jobs. The Corporation has provided the following estimated
costs for next year:
Direct materials $ 1,000
Direct labor $ 3,000
Sales commissions $ 4,000
Salary of production supervisor $ 2,000
Indirect materials $ 400
Advertising expense $ 800
Rent on factory equipment $ 1,000
Reamer estimates that 500 direct labor-hours and 1,000 machine-hours will be worked during the
year. The predetermined overhead rate per hour will be:
A) $6.80 per machine-hour
B) $6.00 per machine-hour
C) $3.00 per machine-hour
D) $3.40 per machine-hour
77) Baj Corporation uses a predetermined overhead rate base on machine-hours that it
recalculates at the beginning of each year. The company considers all of its manufacturing
overhead costs to be fixed and it has provided the following data for the most recent year.
Estimated total fixed manufacturing overhead from the beginning of the
year $ 534,000
Estimated activity level from the beginning of the year 30,000
machine-hours
Actual total fixed manufacturing overhead $ 487,000
Actual activity level 27,400 machine-hours
The predetermined overhead rate per machine-hour would be closest to:
A) $17.80
B) $19.49
C) $16.23
D) $17.77
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78) Giannitti Corporation bases its predetermined overhead rate on the estimated machine-
hours for the upcoming year. Data for the upcoming year appear below:
Estimated machine-hours 72,200
Estimated variable manufacturing overhead $ 3.20 per machine-hour
Estimated total fixed manufacturing overhead $ 838,710
The predetermined overhead rate for the recently completed year was closest to:
A) $6.75 per machine-hour
B) $8.61 per machine-hour
C) $14.82 per machine-hour
D) $9.60 per machine-hour
79) Giannitti Corporation bases its predetermined overhead rate on the estimated machine-
hours for the upcoming year. Data for the upcoming year appear below:
Estimated machine-hours 36,000
Estimated variable manufacturing overhead $ 3.01 per machine-hour
Estimated total fixed manufacturing overhead $ 1,058,040
The predetermined overhead rate for the recently completed year was closest to:
A) $29.39 per machine-hour
B) $32.40 per machine-hour
C) $32.81 per machine-hour
D) $3.01 per machine-hour
80) Gilchrist Corporation bases its predetermined overhead rate on the estimated machine-
hours for the upcoming year. At the beginning of the most recently completed year, the
Corporation estimated the machine-hours for the upcoming year at 37,200 machine-hours. The
estimated variable manufacturing overhead was $5.94 per machine-hour and the estimated total
fixed manufacturing overhead was $1,028,580. The predetermined overhead rate for the recently
completed year was closest to:
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A) $33.59 per machine-hour
B) $32.59 per machine-hour
C) $5.94 per machine-hour
D) $27.65 per machine-hour
81) Gilchrist Corporation bases its predetermined overhead rate on the estimated machine-
hours for the upcoming year. At the beginning of the most recently completed year, the
Corporation estimated the machine-hours for the upcoming year at 79,000 machine-hours. The
estimated variable manufacturing overhead was $7.38 per machine-hour and the estimated total
fixed manufacturing overhead was $2,347,090. The predetermined overhead rate for the recently
completed year was closest to:
A) $37.09 per machine-hour
B) $36.07 per machine-hour
C) $7.38 per machine-hour
D) $29.71 per machine-hour
82) Dearden 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 total fixed manufacturing overhead cost of $144,000,
variable manufacturing overhead of $2.00 per machine-hour, and 60,000 machine-hours. The
predetermined overhead rate is closest to:
A) $2.40 per machine-hour
B) $6.40 per machine-hour
C) $4.40 per machine-hour
D) $2.00 per machine-hour
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83) Longobardi Corporation bases its predetermined overhead rate on the estimated labor-
hours for the upcoming year. At the beginning of the most recently completed year, the
Corporation estimated the labor-hours for the upcoming year at 34,700 labor-hours. The
estimated variable manufacturing overhead was $6.11 per labor-hour and the estimated total
fixed manufacturing overhead was $774,851. The actual labor-hours for the year turned out to be
31,000 labor-hours. The predetermined overhead rate for the recently completed year was closest
to:
A) $28.44 per labor-hour
B) $22.33 per labor-hour
C) $6.11 per labor-hour
D) $31.83 per labor-hour
84) Longobardi Corporation bases its predetermined overhead rate on the estimated labor-
hours for the upcoming year. At the beginning of the most recently completed year, the
Corporation estimated the labor-hours for the upcoming year at 46,000 labor-hours. The
estimated variable manufacturing overhead was $6.25 per labor-hour and the estimated total
fixed manufacturing overhead was $1,026,260. The actual labor-hours for the year turned out to
be 41,200 labor-hours. The predetermined overhead rate for the recently completed year was
closest to:
A) $28.56 per labor-hour
B) $22.31 per labor-hour
C) $6.25 per labor-hour
D) $31.16 per labor-hour
85) Valvano 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 total fixed manufacturing overhead cost of $440,000,
variable manufacturing overhead of $2.20 per machine-hour, and 50,000 machine-hours. The
estimated total manufacturing overhead is closest to:
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A) $440,000
B) $110,000
C) $440,002
D) $550,000
86) Brothern Corporation bases its predetermined overhead rate on the estimated machine-
hours for the upcoming year. Data for the most recently completed year appear below:
Estimates made at the beginning of the year:
Estimated machine-hours 49,300
Estimated variable manufacturing overhead $ 6.37 per machine-hour
Estimated total fixed manufacturing overhead $ 997,832
Actual machine-hours for the year 45,800
The predetermined overhead rate for the recently completed year was closest to:
A) $26.16 per machine-hour
B) $26.61 per machine-hour
C) $6.37 per machine-hour
D) $20.24 per machine-hour
87) Brothern Corporation bases its predetermined overhead rate on the estimated machine-
hours for the upcoming year. Data for the most recently completed year appear below:
Estimates made at the beginning of the year:
Estimated machine-hours 39,000
Estimated variable manufacturing overhead $ 6.76 per machine-hour
Estimated total fixed manufacturing overhead $ 794,430
Actual machine-hours for the year 42,700
The predetermined overhead rate for the recently completed year was closest to:
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A) $25.37 per machine-hour
B) $27.13 per machine-hour
C) $6.76 per machine-hour
D) $20.37 per machine-hour
88) Steele Corporation uses a predetermined overhead rate based on machine-hours to apply
manufacturing overhead to jobs. Steele Corporation has provided the following estimated costs
for next year:
Direct materials $ 20,000
Direct labor $ 60,000
Sales commissions $ 80,000
Salary of production supervisor $ 40,000
Indirect materials $ 8,000
Advertising expense $ 16,000
Rent on factory equipment $ 20,000
Steele estimates that 10,000 direct labor-hours and 16,000 machine-hours will be worked during
the year. The predetermined overhead rate per hour will be:
A) $4.25
B) $8.00
C) $9.00
D) $10.25
89) Helland 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 30,000
Total fixed manufacturing overhead cost $ 189,000
Variable manufacturing overhead per direct labor-hour $ 2.50
The predetermined overhead rate is closest to:
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A) $2.50 per direct labor-hour
B) $11.30 per direct labor-hour
C) $6.30 per direct labor-hour
D) $8.80 per direct labor-hour
90) Laflame 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 70,000
Total fixed manufacturing overhead cost $ 357,000
Variable manufacturing overhead per machine-hour $ 3.90
The estimated total manufacturing overhead is closest to:
A) $273,000
B) $630,000
C) $357,004
D) $357,000
91) Almaraz Corporation has two manufacturing departments—Forming and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Finishing Total
Estimated total machine-hours (MHs) 7,000 3,000 10,000
Estimated total fixed manufacturing overhead cost $ 40,600 $
8,100 $ 48,700
Estimated variable manufacturing overhead cost per machine-hour $
1.30 $ 2.80
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. That predetermined manufacturing overhead rate is closest to:
A) $6.62
B) $4.87
C) $4.10
D) $7.10
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92) Bernson Corporation is using a predetermined overhead rate that was based on estimated
total fixed manufacturing overhead of $492,000 and 30,000 machine-hours for the period. The
company incurred actual total fixed manufacturing overhead of $517,000 and 28,300 total
machine-hours during the period. The amount of manufacturing overhead that would have been
applied to all jobs during the period is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $464,120
B) $492,000
C) $487,703
D) $25,000
93) Beat 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 40,000
Total fixed manufacturing overhead cost $ 344,000
Variable manufacturing overhead per machine-hour $ 3.90
Recently, Job M759 was completed. It required 60 machine-hours. The amount of overhead
applied to Job M759 is closest to: (Round your intermediate calculations to 2 decimal
places.)
A) $750
B) $516
C) $984
D) $234
94) Mundorf Corporation has two manufacturing departments—Forming and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Assembly Total
Estimated total machine-hours (MHs) 9,000 1,000 10,000
Estimated total fixed manufacturing overhead cost $ 52,200 $
2,400 $ 54,600
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Estimated variable manufacturing overhead cost per machine-hour $
2.00 $ 2.10
During the most recent month, the company started and completed two jobs—Job B and Job H.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job H
Forming machine-hours 6,100 2,900
Assembly machine-hours 400 600
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The amount of manufacturing overhead applied to Job B is closest to:
A) $48,555
B) $35,490
C) $2,988
D) $45,567
95) Parido Corporation has two manufacturing departments—Casting and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting Assembly Total
Estimated total machine-hours (MHs) 8,000 2,000 10,000
Estimated total fixed manufacturing overhead cost $ 44,000 $
4,200 $ 48,200
Estimated variable manufacturing overhead cost per machine-hour $
1.90 $ 3.00
During the most recent month, the company started and completed two jobs—Job A and Job H.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job H
Casting machine-hours 5,400 2,600
Assembly machine-hours 800 1,200
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The amount of manufacturing overhead applied to Job H is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $8,328
B) $26,372
C) $18,316
D) $18,044
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96) Juanita Corporation uses a job-order costing system and applies overhead on the basis of
direct labor cost. At the end of October, Juanita had one job still in process. The job cost sheet
for this job contained the following information:
Direct materials $ 480
Direct labor $ 150
Manufacturing overhead applied $ 600
An additional $100 of labor was needed in November to complete this job. For this job, how
much should Juanita have transferred to finished goods inventory in November when it was
completed?
A) $1,330
B) $500
C) $1,230
D) $1,730
97) Carradine 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 total fixed manufacturing overhead cost of $105,000,
variable manufacturing overhead of $3.00 per machine-hour, and 70,000 machine-hours. The
company recently completed Job P233 which required 60 machine-hours. The amount of
overhead applied to Job P233 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $90
B) $270
C) $450
D) $180
98) Fusaro Corporation uses a predetermined overhead rate base on machine-hours that it
recalculates at the beginning of each year. The company has provided the following data for the
most recent year.
Estimated total fixed manufacturing overhead from the beginning of the
year $ 684,000
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Estimated activity level from the beginning of the year 40,000
machine-hours
Actual total fixed manufacturing overhead $ 616,000
Actual activity level 37,700 machine-hours
The amount of manufacturing overhead that would have been applied to all jobs during the
period is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $644,670
B) $684,000
C) $68,000
D) $580,580
99) Koelsch Corporation has two manufacturing departments—Molding and Customizing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Molding Customizing Total
Estimated total machine-hours (MHs) 1,000 9,000 10,000
Estimated total fixed manufacturing overhead cost $ 4,000 $
25,200 $ 29,200
Estimated variable manufacturing overhead cost per machine-hour $
2.00 $ 3.00
During the most recent month, the company started and completed two jobs—Job F and Job K.
There were no beginning inventories. Data concerning those two jobs follow:
Job F Job K
Direct materials $ 12,300 $ 8,400
Direct labor cost $ 18,200 $ 6,800
Molding machine-hours 700 300
Customizing machine-hours 3,600 5,400
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours and uses a markup of 50% on manufacturing cost to establish selling prices. The
calculated selling price for Job K is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $72,561
B) $79,817
C) $24,187
D) $48,374
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100) Thach 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 total fixed manufacturing overhead cost of $665,000, variable manufacturing
overhead of $3.00 per machine-hour, and 70,000 machine-hours. Recently, Job T321 was
completed with the following characteristics:
Number of units in the job 30
Total machine-hours 90
Direct materials $ 630
Direct labor cost $ 2,880
The unit product cost for Job T321 is closest to:
A) $117.00
B) $58.50
C) $154.50
D) $51.50
101) Tancredi Corporation has two manufacturing departments—Machining and Customizing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Customizing Total
Estimated total machine-hours (MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 22,000 $
11,500 $ 33,500
Estimated variable manufacturing overhead cost per machine-hour $
1.80 $ 3.00
During the most recent month, the company started and completed two jobs—Job E and Job J.
There were no beginning inventories. Data concerning those two jobs follow:
Job E Job J
Direct materials $ 12,800 $ 7,000
Direct labor cost $ 17,600 $ 7,700
Machining machine-hours 3,400 1,600
Customizing machine-hours 2,000 3,000
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. If both jobs are sold during the month, the company’s cost of goods sold for the
month would be closest to: (Round your intermediate calculations to 2 decimal places.)
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A) $102,600
B) $61,450
C) $41,150
D) $110,808
102) Session 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 70,000
Total fixed manufacturing overhead cost $ 511,000
Variable manufacturing overhead per direct labor-hour $ 2.10
Recently, Job K913 was completed with the following characteristics:
Total direct labor-hours 150
Direct materials $ 705
Direct labor cost $ 4,650
The total job cost for Job K913 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $6,060
B) $2,115
C) $6,765
D) $5,355
103) Pebbles Corporation has two manufacturing departments—Casting and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting Finishing Total
Estimated total machine-hours (MHs) 2,000 3,000 5,000
Estimated total fixed manufacturing overhead cost $ 9,800 $
6,300 $ 16,100
Estimated variable manufacturing overhead cost per machine-hour $
2.00 $ 2.40
During the most recent month, the company started and completed two jobs—Job A and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job L
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Direct materials $ 15,400 $ 9,600
Direct labor cost $ 24,900 $ 6,200
Casting machine-hours 1,400 600
Finishing machine-hours 1,200 1,800
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The total manufacturing cost assigned to Job L is closest to: (Round your
intermediate calculations to 2 decimal places.)
A) $9,600
B) $6,200
C) $28,904
D) $13,104
104) Stockmaster Corporation has two manufacturing departments—Forming and Assembly.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Assembly Total
Estimated total machine-hours (MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 27,000 $
10,500 $ 37,500
Estimated variable manufacturing overhead cost per machine-hour $
1.10 $ 2.80
During the most recent month, the company started and completed two jobs—Job C and Job H.
There were no beginning inventories. Data concerning those two jobs follow:
Job C Job H
Direct materials $ 11,200 $ 7,500
Direct labor cost $ 21,000 $ 7,800
Forming machine-hours 3,400 1,600
Assembly machine-hours 2,000 3,000
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours and uses a markup of 40% on manufacturing cost to establish selling prices. The
calculated selling price for Job C is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $96,989
B) $88,172
C) $25,192
D) $62,980
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105) Atteberry Corporation has two manufacturing departments—Machining and Finishing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Finishing Total
Estimated total machine-hours (MHs) 6,000 4,000 10,000
Estimated total fixed manufacturing overhead cost $ 30,000 $
11,200 $ 41,200
Estimated variable manufacturing overhead cost per machine-hour $
2.00 $ 2.40
During the most recent month, the company started and completed two jobs—Job E and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job E Job L
Direct materials $ 13,400 $ 9,100
Direct labor cost $ 24,500 $ 7,000
Machining machine-hours 4,100 1,900
Finishing machine-hours 1,600 2,400
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The total manufacturing cost assigned to Job E is closest to: (Round your
intermediate calculations to 2 decimal places.)
A) $24,500
B) $35,796
C) $13,400
D) $73,696
106) Coates 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 total fixed manufacturing overhead cost of $249,000,
variable manufacturing overhead of $3.80 per machine-hour, and 30,000 machine-hours. The
company has provided the following data concerning Job X784 which was recently completed:
Number of units in the job 50
Total machine-hours 250
Direct materials $ 470
Direct labor cost $ 5,500
If the company marks up its unit product costs by 30% then the selling price for a unit in Job
X784 is closest to: (Round your intermediate calculations to 2 decimal places.)
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A) $253.87
B) $233.87
C) $53.97
D) $155.22
107) Sutter 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 10,000
Total fixed manufacturing overhead cost $ 35,000
Variable manufacturing overhead per machine-hour $ 2.20
Recently, Job T369 was completed with the following characteristics:
Number of units in the job 10
Total machine-hours 40
Direct materials $ 750
Direct labor cost $ 1,560
If the company marks up its unit product costs by 20% then the selling price for a unit in Job
T369 is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $324.56
B) $304.56
C) $277.20
D) $50.76
108) Doakes 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 60,000
Total fixed manufacturing overhead cost $ 378,000
Variable manufacturing overhead per direct labor-hour $ 2.20
Recently, Job M843 was completed with the following characteristics:
Number of units in the job 60
Total direct labor-hours 120
Direct materials $ 630
Direct labor cost $ 2,400
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The unit product cost for Job M843 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $33.75
B) $67.50
C) $27.50
D) $50.50
109) Placker 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 total fixed manufacturing overhead cost of $155,000,
variable manufacturing overhead of $3.40 per machine-hour, and 50,000 machine-hours.
Recently, Job A881 was completed with the following characteristics:
Total machine-hours 100
Direct materials $ 645
Direct labor cost $ 2,300
The total job cost for Job A881 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $3,595
B) $2,945
C) $2,950
D) $1,295
110) Tomey Corporation has two production departments, Forming and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Finishing
Machine-hours 18,000 14,000
Direct labor-hours 2,000 8,000
Total fixed manufacturing overhead cost $ 99,000 $ 70,400
Variable manufacturing overhead per machine-hour $ 2.10
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Variable manufacturing overhead per direct labor-hour $
3.70
During the current month the company started and finished Job T617. The following data were
recorded for this job:
Job T617: Forming Finishing
Machine-hours 90 20
Direct labor-hours 30 60
Direct materials $ 940 $ 350
Direct labor cost $ 960 $ 1,920
The total job cost for Job T617 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $5,604
B) $2,584
C) $684
D) $3,020
111) Molash Corporation has two manufacturing departments—Machining and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Assembly Total
Estimated total machine-hours (MHs) 2,000 3,000 5,000
Estimated total fixed manufacturing overhead cost $ 9,400 $
8,100 $ 17,500
Estimated variable manufacturing overhead cost per machine-hour $
1.80 $ 2.40
During the most recent month, the company started and completed two jobs—Job B and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job L
Direct materials $ 14,400 $ 7,100
Direct labor cost $ 23,500 $ 6,700
Machining machine-hours 1,400 600
Assembly machine-hours 1,200 1,800
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. Further assume that the company uses a
markup of 50% on manufacturing cost to establish selling prices. The calculated selling price for
Job L is closest to: (Round your intermediate calculations to 2 decimal places.)
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A) $40,320
B) $41,933
C) $13,440
D) $26,880
112) Columbo Corporation has two production departments, Forming and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Finishing
Machine-hours 17,000 10,000
Direct labor-hours 1,000 9,000
Total fixed manufacturing overhead cost $ 110,500 $ 78,300
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $
3.30
During the current month the company started and finished Job A948. The following data were
recorded for this job:
Job A948: Forming Finishing
Machine-hours 70 30
Direct labor-hours 10 50
Direct materials $ 650 $ 330
Direct labor cost $ 380 $ 1,900
If the company marks up its manufacturing costs by 40% then the selling price for Job A948
would be closest to: (Round your intermediate calculations to 2 decimal places.)
A) $6,197.80
B) $1,770.80
C) $4,427.00
D) $6,818.00
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113) Lotz Corporation has two manufacturing departments—Casting and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting Finishing Total
Estimated total machine-hours (MHs) 2,000 8,000 10,000
Estimated total fixed manufacturing overhead cost $ 10,200 $
19,200 $ 29,400
Estimated variable manufacturing overhead cost per machine-hour
$ 1.20 $ 2.20
During the most recent month, the company started and completed two jobs—Job F and Job K.
There were no beginning inventories. Data concerning those two jobs follow:
Job F Job K
Direct materials $ 14,400 $ 7,100
Direct labor cost $ 22,500 $ 6,600
Casting machine-hours 1,400 600
Finishing machine-hours 3,200 4,800
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. Further assume that the company uses a
markup of 50% on manufacturing cost to establish selling prices. The calculated selling price for
Job F is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $30,220
B) $90,660
C) $60,440
D) $96,100
114) Ashe Corporation has two manufacturing departments—Machining and Customizing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Customizing Total
Estimated total machine-hours (MHs) 1,000 4,000 5,000
Estimated total fixed manufacturing overhead cost $ 4,700 $
9,200 $ 13,900
Estimated variable manufacturing overhead cost per machine-hour $
1.10 $ 2.60
During the most recent month, the company started and completed two jobs—Job B and Job K.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job K
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Machining machine-hours 700 300
Customizing machine-hours 1,600 2,400
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. The manufacturing overhead applied to
Job K is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $11,760
B) $1,740
C) $13,716
D) $13,500
115) Boward Corporation has two production departments, Milling and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Milling Assembly
Machine-hours 18,000 12,000
Direct labor-hours 2,000 7,000
Total fixed manufacturing overhead cost $ 120,600 $ 76,300
Variable manufacturing overhead per machine-hour $ 2.00
Variable manufacturing overhead per direct labor-hour $
4.30
During the current month the company started and finished Job T818. The following data were
recorded for this job:
Job T818: Milling Assembly
Machine-hours 50 30
Direct labor-hours 10 40
The total amount of overhead applied in both departments to Job T818 is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $1,651
B) $608
C) $435
D) $1,043
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116) Malakan Corporation has two production departments, Machining and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Finishing
Machine-hours 18,000 11,000
Direct labor-hours 2,000 9,000
Total fixed manufacturing overhead cost $ 102,600 $ 96,300
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $
3.90
During the current month the company started and finished Job K368. The following data were
recorded for this job:
Job K368: Machining Finishing
Machine-hours 80 30
Direct labor-hours 20 40
The amount of overhead applied in the Machining Department to Job K368 is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $856.00
B) $168.00
C) $624.00
D) $140,400.00
117) Mahon Corporation has two production departments, Casting and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Casting Customizing
Machine-hours 14,600 12,600
Direct labor-hours 5,200 6,300
Total fixed manufacturing overhead cost $ 116,800 $ 49,770
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Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $
3.10
During the current month the company started and finished Job T138. The following data were
recorded for this job:
Job T138: Casting Customizing
Machine-hours 70 40
Direct labor-hours 14 80
The amount of overhead applied in the Customizing Department to Job T138 is closest to:
(Round your intermediate calculations to 2 decimal places.)
A) $564.00
B) $69,300.00
C) $880.00
D) $282.00
118) Mahon Corporation has two production departments, Casting and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Casting Customizing
Machine-hours 18,000 14,000
Direct labor-hours 2,000 7,000
Total fixed manufacturing overhead cost $ 124,200 $ 68,600
Variable manufacturing overhead per machine-hour $ 1.90
Variable manufacturing overhead per direct labor-hour $
3.80
During the current month the company started and finished Job T138. The following data were
recorded for this job:
Job T138: Casting Customizing
Machine-hours 70 30
Direct labor-hours 10 60
The amount of overhead applied in the Customizing Department to Job T138 is closest to:
(Round your intermediate calculations to 2 decimal places.)
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A) $588.00
B) $95,200.00
C) $816.00
D) $228.00
119) Marioni Corporation has two manufacturing departments—Forming and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Assembly Total
Estimated total machine-hours (MHs) 7,000 3,000 10,000
Estimated total fixed manufacturing overhead cost $ 37,100 $
9,000 $ 46,100
Estimated variable manufacturing overhead cost per machine-hour
$ 1.70 $ 2.60
During the most recent month, the company started and completed two jobs—Job B and Job H.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job H
Forming machine-hours 4,800 2,200
Assembly machine-hours 1,200 1,800
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. The manufacturing overhead applied to
Job B is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $6,720
B) $33,600
C) $40,320
D) $39,480
120) Bassett Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
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Milling Customizing
Machine-hours 16,000 12,000
Direct labor-hours 2,000 8,000
Total fixed manufacturing overhead cost $ 118,400 $ 87,200
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $
3.30
The predetermined overhead rate for the Milling Department is closest to:
A) $19.00 per machine-hour
B) $2.10 per machine-hour
C) $9.50 per machine-hour
D) $7.40 per machine-hour
121) Fatzinger Corporation has two production departments, Milling and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Milling Assembly
Machine-hours 20,000 14,000
Direct labor-hours 2,000 7,000
Total fixed manufacturing overhead cost $ 132,000 $ 57,400
Variable manufacturing overhead per machine-hour $ 2.30
Variable manufacturing overhead per direct labor-hour $
3.40
The predetermined overhead rate for the Assembly Department is closest to:
A) $8.20 per direct labor-hour
B) $3.40 per direct labor-hour
C) $4.06 per direct labor-hour
D) $11.60 per direct labor-hour
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122) Swango Corporation has two production departments, Casting and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Casting Customizing
Machine-hours 19,000 11,000
Direct labor-hours 1,000 8,000
Total fixed manufacturing overhead cost $ 138,700 $ 86,400
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $
3.00
The estimated total manufacturing overhead for the Customizing Department is closest to:
A) $24,000
B) $110,400
C) $86,400
D) $60,379
123) Tarrant Corporation has two manufacturing departments—Casting and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting Finishing Total
Estimated total machine-hours (MHs) 1,000 4,000 5,000
Estimated total fixed manufacturing overhead cost $ 5,700 $
11,200 $ 16,900
Estimated variable manufacturing overhead cost per machine-hour
$ 1.30 $ 2.90
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both departments. The departmental predetermined overhead rate in the
Casting Department is closest to:
A) $5.70
B) $1.30
C) $5.96
D) $7.00
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124) Prayer Corporation has two production departments, Machining and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 19,000 13,000
Direct labor-hours 1,000 8,000
Total fixed manufacturing overhead cost $ 110,200 $ 68,800
Variable manufacturing overhead per machine-hour $ 2.00
Variable manufacturing overhead per direct labor-hour $
3.60
The estimated total manufacturing overhead for the Machining Department is closest to:
A) $148,200
B) $110,200
C) $38,000
D) $299,725
125) Camm Corporation has two manufacturing departments—Forming and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Assembly Total
Estimated total machine-hours (MHs) 3,000 2,000 5,000
Estimated total fixed manufacturing overhead cost $ 12,600 $
4,600 $ 17,200
Estimated variable manufacturing overhead cost per machine-hour $
1.70 $ 2.50
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both departments. The departmental predetermined overhead rate in the
Assembly Department is closest to:
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A) $2.50
B) $2.30
C) $4.80
D) $5.46
126) Huang Aerospace Corporation manufactures aviation control panels in two departments,
Fabrication and Assembly. In the Fabrication department, Huang uses a predetermined overhead
rate of $30 per machine-hour. In the Assembly department, Huang uses a predetermined
overhead rate of $12 per direct labor-hour. During the current year, Job #X2984 incurred the
following number of hours in each department:
Fabrication Assembly
Machine-hours 40 12
Direct labor-hours 3 25
What is the total amount of manufacturing overhead that Huang should have applied to Job
#X2984 during the current year?
A) $1,200
B) $1,500
C) $1,560
D) $1,734
127) Sargent Corporation applies overhead cost to jobs on the basis of 70% of direct labor
cost. If Job 210 shows $14,070 of manufacturing overhead cost applied, how much was the
direct labor cost on the job?
A) $20,100
B) $23,919
C) $9,849
D) $14,070
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128) Sargent Corporation applies overhead cost to jobs on the basis of 80% of direct labor
cost. If Job 210 shows $10,000 of manufacturing overhead cost applied, how much was the
direct labor cost on the job?
A) $12,500
B) $11,000
C) $8,000
D) $10,000
129) Kreuzer Corporation is using a predetermined overhead rate of $22.30 per machine-hour
that was based on estimated total fixed manufacturing overhead of $446,000 and 20,000
machine-hours for the period. The company incurred actual total fixed manufacturing overhead
of $409,000 and 18,200 total machine-hours during the period. The amount of manufacturing
overhead that would have been applied to all jobs during the period is closest to:
A) $446,000
B) $37,000
C) $372,190
D) $405,860
130) Kavin Corporation uses a predetermined overhead rate base on machine-hours that it
recalculates at the beginning of each year. The company has provided the following data for the
most recent year.
Predetermined overhead rate $ 23.60 per machine-hour
Estimated total fixed manufacturing overhead from the beginning of
the year $ 708,000
Estimated activity level from the beginning of the year 30,000
machine-hours
Actual total fixed manufacturing overhead $ 752,000
Actual activity level 28,100 machine-hours
The amount of manufacturing overhead that would have been applied to all jobs during the
period is closest to:
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A) $663,160
B) $708,000
C) $44,000
D) $704,373
131) Job 910 was recently completed. The following data have been recorded on its job cost
sheet:
Direct materials $ 2,422
Direct labor-hours 76 labor-hours
Direct labor wage rate $ 15 per labor-hour
Machine-hours 137 machine-hours
The Corporation applies manufacturing overhead on the basis of machine-hours. The
predetermined overhead rate is $16 per machine-hour. The total cost that would be recorded on
the job cost sheet for Job 910 would be:
A) $5,754
B) $6,594
C) $3,078
D) $3,562
132) Job 910 was recently completed. The following data have been recorded on its job cost
sheet:
Direct materials $ 3,193
Direct labor-hours 21 labor-hours
Direct labor wage rate $ 12 per labor-hour
Machine-hours 166 machine-hours
The Corporation applies manufacturing overhead on the basis of machine-hours. The
predetermined overhead rate is $15 per machine-hour. The total cost that would be recorded on
the job cost sheet for Job 910 would be:
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A) $3,220
B) $3,760
C) $5,935
D) $3,445
133) Grib Corporation uses a predetermined overhead rate based on direct labor cost to apply
manufacturing overhead to jobs. The predetermined overhead rates for the year are 200% of
direct labor cost for Department A and 50% of direct labor cost for Department B. Job 436,
started and completed during the year, was charged with the following costs:
Department A Department B
Direct materials $ 50,000 $ 10,000
Direct labor ? $ 60,000
Manufacturing overhead $ 80,000 ?
The total manufacturing cost assigned to Job 436 was:
A) $360,000
B) $390,000
C) $270,000
D) $480,000
134) The following data have been recorded for recently completed Job 450 on its job cost
sheet. Direct materials cost was $2,118. A total of 40 direct labor-hours and 257 machine-hours
were worked on the job. The direct labor wage rate is $18 per labor-hour. The Corporation
applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate
is $22 per machine-hour. The total cost for the job on its job cost sheet would be:
A) $5,448
B) $5,867
C) $10,637
D) $8,492
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135) The following data have been recorded for recently completed Job 450 on its job cost
sheet. Direct materials cost was $3,044. A total of 46 direct labor-hours and 104 machine-hours
were worked on the job. The direct labor wage rate is $15 per labor-hour. The Corporation
applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate
is $13 per machine-hour. The total cost for the job on its job cost sheet would be:
A) $4,332
B) $3,734
C) $3,072
D) $5,086
136) Dejarnette 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 $ 416,000
Variable manufacturing overhead per machine-hour $ 3.10
The estimated total manufacturing overhead is closest to:
A) $416,003
B) $248,000
C) $664,000
D) $416,000
137) Dejarnette 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 $ 416,000
Variable manufacturing overhead per machine-hour $ 3.10
The predetermined overhead rate is closest to:
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A) $8.30 per machine-hour
B) $11.40 per machine-hour
C) $5.20 per machine-hour
D) $3.10 per machine-hour
138) Odonnel 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 $36,000,
variable manufacturing overhead of $2.80 per direct labor-hour, and 10,000 direct labor-hours.
The estimated total manufacturing overhead is closest to:
A) $64,000
B) $36,000
C) $28,000
D) $36,003
139) Odonnel 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 $36,000,
variable manufacturing overhead of $2.80 per direct labor-hour, and 10,000 direct labor-hours.
The predetermined overhead rate is closest to:
A) $2.80 per direct labor-hour
B) $6.40 per direct labor-hour
C) $3.60 per direct labor-hour
D) $9.20 per direct labor-hour
140) Morataya Corporation has two manufacturing departments—Machining and Assembly.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Assembly Total
Estimated total machine-hours (MHs) 7,000 3,000 10,000
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Estimated total fixed manufacturing overhead cost $ 39,200 $
6,600 $ 45,800
Estimated variable manufacturing overhead cost per machine-hour $
1.90 $ 2.10
During the most recent month, the company started and completed two jobs—Job B and Job G.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job G
Direct materials $ 14,800 $ 8,300
Direct labor cost $ 22,000 $ 8,900
Machining machine-hours 4,800 2,200
Assembly machine-hours 1,200 1,800
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. That predetermined manufacturing overhead rate is closest to:
A) $4.00
B) $7.50
C) $4.58
D) $6.54
141) Morataya Corporation has two manufacturing departments—Machining and Assembly.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Assembly Total
Estimated total machine-hours (MHs) 7,000 3,000 10,000
Estimated total fixed manufacturing overhead cost $ 39,200 $
6,600 $ 45,800
Estimated variable manufacturing overhead cost per machine-hour $
1.90 $ 2.10
During the most recent month, the company started and completed two jobs—Job B and Job G.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job G
Direct materials $ 14,800 $ 8,300
Direct labor cost $ 22,000 $ 8,900
Machining machine-hours 4,800 2,200
Assembly machine-hours 1,200 1,800
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The amount of manufacturing overhead applied to Job B is closest to: (Round
your intermediate calculations to 2 decimal places.)
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A) $31,392
B) $27,480
C) $39,240
D) $7,848
142) Morataya Corporation has two manufacturing departments—Machining and Assembly.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Assembly Total
Estimated total machine-hours (MHs) 7,000 3,000 10,000
Estimated total fixed manufacturing overhead cost $ 39,200 $
6,600 $ 45,800
Estimated variable manufacturing overhead cost per machine-hour $
1.90 $ 2.10
During the most recent month, the company started and completed two jobs—Job B and Job G.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job G
Direct materials $ 14,800 $ 8,300
Direct labor cost $ 22,000 $ 8,900
Machining machine-hours 4,800 2,200
Assembly machine-hours 1,200 1,800
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The amount of manufacturing overhead applied to Job G is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $14,388
B) $26,160
C) $11,772
D) $18,320
143) Housholder Corporation uses a predetermined overhead rate base on machine-hours that
it recalculates at the beginning of each year. The company has provided the following data for
the most recent year.
Estimated total fixed manufacturing overhead from the beginning of the
year $ 310,000
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Estimated activity level from the beginning of the year 20,000
machine-hours
Actual total fixed manufacturing overhead $ 338,000
Actual activity level 18,300 machine-hours
The predetermined overhead rate is closest to:
A) $18.47
B) $16.94
C) $16.90
D) $15.50
144) Housholder Corporation uses a predetermined overhead rate base on machine-hours that
it recalculates at the beginning of each year. The company has provided the following data for
the most recent year.
Estimated total fixed manufacturing overhead from the beginning of the
year $ 310,000
Estimated activity level from the beginning of the year 20,000
machine-hours
Actual total fixed manufacturing overhead $ 338,000
Actual activity level 18,300 machine-hours
The amount of manufacturing overhead that would have been applied to all jobs during the
period is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $28,000
B) $309,270
C) $310,000
D) $283,650
145) 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 estimated total manufacturing overhead is closest to:
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A) $90,000
B) $275,000
C) $185,000
D) $90,004
146) 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 predetermined overhead rate is closest to:
A) $1.80 per direct labor-hour
B) $5.50 per direct labor-hour
C) $9.20 per direct labor-hour
D) $3.70 per direct labor-hour
147) 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: (Round your intermediate
calculations to 2 decimal places.)
A) $270
B) $1,380
C) $825
D) $555
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148) 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
149) 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: (Round your intermediate calculations to 2 decimal places.)
A) $831,600
B) $54,000
C) $774,900
D) $738,000
150) 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:
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A) $168,000
B) $312,002
C) $312,000
D) $480,000
151) 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
152) 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:
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A) $1,620
B) $780
C) $1,200
D) $420
153) 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
154) 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:
Version 1 90
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
155) 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: (Round your intermediate
calculations to 2 decimal places.)
A) $840
B) $300
C) $540
D) $240
156) 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 72,000
Total fixed manufacturing overhead cost $ 223,200
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 $ 890
Direct labor cost $ 7,200
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The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $7,810
B) $8,090
C) $1,500
D) $8,700
157) 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: (Round your intermediate calculations to 2
decimal places.)
A) $4,540
B) $4,755
C) $1,295
D) $5,295
158) 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 44,000
Total fixed manufacturing overhead cost $ 224,400
Variable manufacturing overhead per direct labor-hour $ 5.00
Recently, Job P951 was completed with the following characteristics:
Number of units in the job 25
Total direct labor-hours 100
Direct materials $ 750
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Direct labor cost $ 4,400
The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $252.50
B) $246.40
C) $146.40
D) $61.60
159) 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: (Round your intermediate calculations to 2
decimal places.)
A) $237.75
B) $264.75
C) $64.75
D) $52.95
160) 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
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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
161) 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
162) 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: (Round your intermediate
calculations to 2 decimal places.)
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A) $500
B) $1,350
C) $2,200
D) $850
163) 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: (Round your intermediate calculations to 2
decimal places.)
A) $11,065
B) $10,350
C) $2,065
D) $9,715
164) 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:
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A) $2,200
B) $1,760
C) $2,640
D) $440
165) 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
166) Opunui Corporation has two manufacturing departments—Molding and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Molding Finishing Total
Estimated total machine-hours (MHs) 3,250 1,750 5,000
Estimated total fixed manufacturing overhead cost $ 16,000 $
3,200 $ 19,200
Estimated variable manufacturing overhead cost per machine-hour $
1.50 $ 3.00
During the most recent month, the company started and completed two jobs—Job A and Job M.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job M
Direct materials $ 14,500 $ 8,200
Version 1 96
Direct labor cost $ 21,400 $ 8,200
Molding machine-hours 1,250 2,000
Finishing machine-hours 1,250 500
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The total manufacturing cost assigned to Job M is closest to: (Round your
intermediate calculations to 2 decimal places.)
A) $14,675
B) $8,200
C) $31,075
D) $8,200
167) Opunui Corporation has two manufacturing departments—Molding and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Molding Finishing Total
Estimated total machine-hours (MHs) 4,000 1,000 5,000
Estimated total fixed manufacturing overhead cost $ 19,600 $
2,400 $ 22,000
Estimated variable manufacturing overhead cost per machine-hour $
1.10 $ 2.10
During the most recent month, the company started and completed two jobs—Job A and Job M.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job M
Direct materials $ 13,600 $ 7,500
Direct labor cost $ 20,700 $ 7,400
Molding machine-hours 2,700 1,300
Finishing machine-hours 400 600
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The total manufacturing cost assigned to Job M is closest to: (Round your
intermediate calculations to 2 decimal places.)
A) $10,830
B) $7,400
C) $25,730
D) $7,500
Version 1 97
168) Opunui Corporation has two manufacturing departments—Molding and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Molding Finishing Total
Estimated total machine-hours (MHs) 3,250 1,750 5,000
Estimated total fixed manufacturing overhead cost $ 10,000 $
5,100 $ 15,100
Estimated variable manufacturing overhead cost per machine-hour $
2.50 $ 5.00
During the most recent month, the company started and completed two jobs—Job A and Job M.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job M
Direct materials $ 16,400 $ 10,200
Direct labor cost $ 23,400 $ 10,000
Molding machine-hours 1,250 2,000
Finishing machine-hours 1,250 500
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours and uses a markup of 40% on manufacturing cost to establish selling prices. The
calculated selling price for Job A is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $55,800
B) $78,120
C) $87,775
D) $22,320
169) Opunui Corporation has two manufacturing departments—Molding and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Molding Finishing Total
Estimated total machine-hours (MHs) 4,000 1,000 5,000
Estimated total fixed manufacturing overhead cost $ 19,600 $
2,400 $ 22,000
Estimated variable manufacturing overhead cost per machine-hour $
1.10 $ 2.10
Version 1 98
During the most recent month, the company started and completed two jobs—Job A and Job M.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job M
Direct materials $ 13,600 $ 7,500
Direct labor cost $ 20,700 $ 7,400
Molding machine-hours 2,700 1,300
Finishing machine-hours 400 600
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours and uses a markup of 40% on manufacturing cost to establish selling prices. The
calculated selling price for Job A is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $51,970
B) $72,758
C) $80,034
D) $20,788
170) Lueckenhoff 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 $497,000,
variable manufacturing overhead of $2.40 per direct labor-hour, and 70,000 direct labor-hours.
The company has provided the following data concerning Job T498 which was recently
completed:
Number of units in the job 40
Total direct labor-hours 80
Direct materials $ 950
Direct labor cost $ 2,720
The estimated total manufacturing overhead is closest to:
A) $665,000
B) $497,002
C) $497,000
D) $168,000
Version 1 99
171) Lueckenhoff 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 $497,000,
variable manufacturing overhead of $2.40 per direct labor-hour, and 70,000 direct labor-hours.
The company has provided the following data concerning Job T498 which was recently
completed:
Number of units in the job 40
Total direct labor-hours 80
Direct materials $ 950
Direct labor cost $ 2,720
The predetermined overhead rate is closest to:
A) $11.90 per direct labor-hour
B) $7.10 per direct labor-hour
C) $9.50 per direct labor-hour
D) $2.40 per direct labor-hour
172) Lueckenhoff 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 $497,000,
variable manufacturing overhead of $2.40 per direct labor-hour, and 70,000 direct labor-hours.
The company has provided the following data concerning Job T498 which was recently
completed:
Number of units in the job 40
Total direct labor-hours 80
Direct materials $ 950
Direct labor cost $ 2,720
The amount of overhead applied to Job T498 is closest to: (Round your intermediate
calculations to 2 decimal places.)
A) $568
B) $192
C) $760
D) $952
Version 1 100
173) Lueckenhoff 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 $497,000,
variable manufacturing overhead of $2.40 per direct labor-hour, and 70,000 direct labor-hours.
The company has provided the following data concerning Job T498 which was recently
completed:
Number of units in the job 40
Total direct labor-hours 80
Direct materials $ 950
Direct labor cost $ 2,720
The total job cost for Job T498 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $4,430
B) $3,670
C) $1,710
D) $3,480
174) Lueckenhoff 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 $497,000,
variable manufacturing overhead of $2.40 per direct labor-hour, and 70,000 direct labor-hours.
The company has provided the following data concerning Job T498 which was recently
completed:
Number of units in the job 40
Total direct labor-hours 80
Direct materials $ 950
Direct labor cost $ 2,720
The unit product cost for Job T498 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $55.38
B) $42.75
C) $91.75
D) $110.75
Version 1 101
175) Nielsen Corporation has two manufacturing departments—Machining and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Assembly Total
Estimated total machine-hours (MHs) 1,000 4,000 5,000
Estimated total fixed manufacturing overhead cost $ 4,700 $
10,800 $ 15,500
Estimated variable manufacturing overhead cost per machine-hour $
1.20 $ 2.20
During the most recent month, the company started and completed two jobs—Job F and Job M.
There were no beginning inventories. Data concerning those two jobs follow:
Job F Job M
Direct materials $ 13,000 $ 7,400
Direct labor cost $ 20,400 $ 8,800
Machining machine-hours 700 300
Assembly machine-hours 1,600 2,400
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The total manufacturing cost assigned to Job F is closest to: (Round your
intermediate calculations to 2 decimal places.)
A) $13,000
B) $20,400
C) $45,130
D) $11,730
176) Nielsen Corporation has two manufacturing departments—Machining and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Assembly Total
Estimated total machine-hours (MHs) 1,000 4,000 5,000
Estimated total fixed manufacturing overhead cost $ 4,700 $
10,800 $ 15,500
Estimated variable manufacturing overhead cost per machine-hour $
1.20 $ 2.20
During the most recent month, the company started and completed two jobs—Job F and Job M.
There were no beginning inventories. Data concerning those two jobs follow:
Job F Job M
Direct materials $ 13,000 $ 7,400
Direct labor cost $ 20,400 $ 8,800
Version 1 102
Machining machine-hours 700 300
Assembly machine-hours 1,600 2,400
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours and uses a markup of 40% on manufacturing cost to establish selling prices. The
calculated selling price for Job M is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $46,154
B) $41,958
C) $29,970
D) $11,988
177) Decorte 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 10,000
Total fixed manufacturing overhead cost $ 33,000
Variable manufacturing overhead per direct labor-hour $ 2.50
Recently, Job K332 was completed with the following characteristics:
Number of units in the job 70
Total direct labor-hours 140
Direct materials $ 455
Direct labor cost $ 5,320
The amount of overhead applied to Job K332 is closest to: (Round your intermediate
calculations to 2 decimal places.)
A) $812
B) $350
C) $462
D) $1,162
178) Decorte 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 10,000
Total fixed manufacturing overhead cost $ 33,000
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Variable manufacturing overhead per direct labor-hour $ 2.50
Recently, Job K332 was completed with the following characteristics:
Number of units in the job 70
Total direct labor-hours 140
Direct materials $ 455
Direct labor cost $ 5,320
The total job cost for Job K332 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $5,775
B) $6,132
C) $6,587
D) $1,267
179) Decorte 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 10,000
Total fixed manufacturing overhead cost $ 33,000
Variable manufacturing overhead per direct labor-hour $ 2.50
Recently, Job K332 was completed with the following characteristics:
Number of units in the job 70
Total direct labor-hours 140
Direct materials $ 455
Direct labor cost $ 5,320
The unit product cost for Job K332 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $94.10
B) $18.10
C) $82.50
D) $47.05
Version 1 104
180) Beans 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 $162,000, variable
manufacturing overhead of $2.80 per direct labor-hour, and 60,000 direct labor-hours. Recently,
Job K818 was completed with the following characteristics:
Number of units in the job 10
Total direct labor-hours 50
Direct materials $ 920
Direct labor cost $ 1,400
The estimated total manufacturing overhead is closest to:
A) $330,000
B) $162,000
C) $168,000
D) $162,003
181) Beans 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 $162,000, variable
manufacturing overhead of $2.80 per direct labor-hour, and 60,000 direct labor-hours. Recently,
Job K818 was completed with the following characteristics:
Number of units in the job 10
Total direct labor-hours 50
Direct materials $ 920
Direct labor cost $ 1,400
The predetermined overhead rate is closest to:
A) $5.50 per direct labor-hour
B) $8.30 per direct labor-hour
C) $2.80 per direct labor-hour
D) $2.70 per direct labor-hour
Version 1 105
182) Beans 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 $162,000, variable
manufacturing overhead of $2.80 per direct labor-hour, and 60,000 direct labor-hours. Recently,
Job K818 was completed with the following characteristics:
Number of units in the job 10
Total direct labor-hours 50
Direct materials $ 920
Direct labor cost $ 1,400
The amount of overhead applied to Job K818 is closest to: (Round your intermediate
calculations to 2 decimal places.)
A) $135
B) $140
C) $415
D) $275
183) Beans 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 $162,000, variable
manufacturing overhead of $2.80 per direct labor-hour, and 60,000 direct labor-hours. Recently,
Job K818 was completed with the following characteristics:
Number of units in the job 10
Total direct labor-hours 50
Direct materials $ 920
Direct labor cost $ 1,400
The total job cost for Job K818 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $1,675
B) $2,595
C) $1,195
D) $2,320
Version 1 106
184) Beans 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 $162,000, variable
manufacturing overhead of $2.80 per direct labor-hour, and 60,000 direct labor-hours. Recently,
Job K818 was completed with the following characteristics:
Number of units in the job 10
Total direct labor-hours 50
Direct materials $ 920
Direct labor cost $ 1,400
The unit product cost for Job K818 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $51.90
B) $259.50
C) $232.00
D) $119.50
185) Beans 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 $162,000, variable
manufacturing overhead of $2.80 per direct labor-hour, and 60,000 direct labor-hours. Recently,
Job K818 was completed with the following characteristics:
Number of units in the job 10
Total direct labor-hours 50
Direct materials $ 920
Direct labor cost $ 1,400
If the company marks up its unit product costs by 40% then the selling price for a unit in Job
K818 is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $363.30
B) $103.80
C) $383.30
D) $324.80
Version 1 107
186) Lupo 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 30,000
Total fixed manufacturing overhead cost $ 252,000
Variable manufacturing overhead per machine-hour $ 2.10
Recently, Job T687 was completed with the following characteristics:
Number of units in the job 10
Total machine-hours 30
Direct materials $ 675
Direct labor cost $ 1,050
The estimated total manufacturing overhead is closest to:
A) $315,000
B) $252,000
C) $252,002
D) $63,000
187) Lupo 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 30,000
Total fixed manufacturing overhead cost $ 252,000
Variable manufacturing overhead per machine-hour $ 2.10
Recently, Job T687 was completed with the following characteristics:
Number of units in the job 10
Total machine-hours 30
Direct materials $ 675
Direct labor cost $ 1,050
The predetermined overhead rate is closest to:
A) $12.60 per machine-hour
B) $10.50 per machine-hour
C) $8.40 per machine-hour
D) $2.10 per machine-hour
Version 1 108
188) Lupo 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 32,600
Total fixed manufacturing overhead cost $ 195,600
Variable manufacturing overhead per machine-hour $ 4
Recently, Job T687 was completed with the following characteristics:
Number of units in the job 10
Total machine-hours 30
Direct materials $ 550
Direct labor cost $ 1,100
The amount of overhead applied to Job T687 is closest to: (Round your intermediate
calculations to 2 decimal places.)
A) $300.00
B) $195.60
C) $378.00
D) $60.00
189) Lupo 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 30,000
Total fixed manufacturing overhead cost $ 252,000
Variable manufacturing overhead per machine-hour $ 2.10
Recently, Job T687 was completed with the following characteristics:
Number of units in the job 10
Total machine-hours 30
Direct materials $ 675
Direct labor cost $ 1,050
The amount of overhead applied to Job T687 is closest to: (Round your intermediate
calculations to 2 decimal places.)
A) $315
B) $252
C) $378
D) $63
Version 1 109
190) Lupo 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 30,700
Total fixed manufacturing overhead cost $ 337,700
Variable manufacturing overhead per machine-hour $ 4
Recently, Job T687 was completed with the following characteristics:
Number of units in the job 10
Total machine-hours 20
Direct materials $ 575
Direct labor cost $ 1,150
The total job cost for Job T687 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $1,450
B) $1,725
C) $875
D) $2,025
191) Lupo 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 30,000
Total fixed manufacturing overhead cost $ 252,000
Variable manufacturing overhead per machine-hour $ 2.10
Recently, Job T687 was completed with the following characteristics:
Number of units in the job 10
Total machine-hours 30
Direct materials $ 675
Direct labor cost $ 1,050
The total job cost for Job T687 is closest to: (Round your intermediate calculations to 2
decimal places.)
Version 1 110
A) $1,365
B) $1,725
C) $990
D) $2,040
192) Lupo 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 30,900
Total fixed manufacturing overhead cost $ 154,500
Variable manufacturing overhead per machine-hour $ 3
Recently, Job T687 was completed with the following characteristics:
Number of units in the job 10
Total machine-hours 30
Direct materials $ 740
Direct labor cost $ 1,480
The unit product cost for Job T687 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $98.00
B) $82.00
C) $222.00
D) $246.00
193) Lupo 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 30,000
Total fixed manufacturing overhead cost $ 252,000
Variable manufacturing overhead per machine-hour $ 2.10
Recently, Job T687 was completed with the following characteristics:
Number of units in the job 10
Total machine-hours 30
Direct materials $ 675
Direct labor cost $ 1,050
Version 1 111
The unit product cost for Job T687 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $99.00
B) $68.00
C) $172.50
D) $204.00
194) Lupo 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 32,100
Total fixed manufacturing overhead cost $ 577,800
Variable manufacturing overhead per machine-hour $ 5.00
Recently, Job T687 was completed with the following characteristics:
Number of units in the job 10
Total machine-hours 30
Direct materials $ 595
Direct labor cost $ 1,190
If the company marks up its unit product costs by 40% then the selling price for a unit in Job
T687 is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $99.00
B) $667.00
C) $346.50
D) $249.90
195) Lupo 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 30,000
Total fixed manufacturing overhead cost $ 252,000
Variable manufacturing overhead per machine-hour $ 2.10
Recently, Job T687 was completed with the following characteristics:
Number of units in the job 10
Total machine-hours 30
Direct materials $ 675
Version 1 112
Direct labor cost $ 1,050
If the company marks up its unit product costs by 40% then the selling price for a unit in Job
T687 is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $81.60
B) $305.60
C) $285.60
D) $241.50
196) Ronson Corporation has two manufacturing departments—Casting and Customizing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting Customizing Total
Estimated total machine-hours (MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 27,500 $
10,500 $ 38,000
Estimated variable manufacturing overhead cost per machine-hour $
1.70 $ 2.60
During the most recent month, the company started and completed two jobs—Job C and Job G.
There were no beginning inventories. Data concerning those two jobs follow:
Job C Job G
Direct materials $ 10,600 $ 6,800
Direct labor cost $ 23,700 $ 7,900
Casting machine-hours 3,400 1,600
Customizing machine-hours 2,000 3,000
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The amount of manufacturing overhead applied to Job C is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $32,130
B) $11,900
C) $20,230
D) $20,520
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197) Ronson Corporation has two manufacturing departments—Casting and Customizing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting Customizing Total
Estimated total machine-hours (MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 27,500 $
10,500 $ 38,000
Estimated variable manufacturing overhead cost per machine-hour $
1.70 $ 2.60
During the most recent month, the company started and completed two jobs—Job C and Job G.
There were no beginning inventories. Data concerning those two jobs follow:
Job C Job G
Direct materials $ 10,600 $ 6,800
Direct labor cost $ 23,700 $ 7,900
Casting machine-hours 3,400 1,600
Customizing machine-hours 2,000 3,000
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The total manufacturing cost assigned to Job G is closest to: (Round your
intermediate calculations to 2 decimal places.)
A) $42,070
B) $27,370
C) $6,800
D) $7,900
198) Sivret 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 $ 624,000
Variable manufacturing overhead per machine-hour $ 3.10
Recently, Job M598 was completed with the following characteristics:
Number of units in the job 60
Total machine-hours 300
Direct materials $ 645
Direct labor cost $ 9,000
The amount of overhead applied to Job M598 is closest to: (Round your intermediate
calculations to 2 decimal places.)
Version 1 114
A) $930
B) $4,200
C) $2,340
D) $3,270
199) Sivret 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 $ 624,000
Variable manufacturing overhead per machine-hour $ 3.10
Recently, Job M598 was completed with the following characteristics:
Number of units in the job 60
Total machine-hours 300
Direct materials $ 645
Direct labor cost $ 9,000
The total job cost for Job M598 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $12,270
B) $9,645
C) $3,915
D) $12,915
200) Sivret 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 $ 624,000
Variable manufacturing overhead per machine-hour $ 3.10
Recently, Job M598 was completed with the following characteristics:
Number of units in the job 60
Total machine-hours 300
Direct materials $ 645
Direct labor cost $ 9,000
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The unit product cost for Job M598 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $65.25
B) $160.75
C) $215.25
D) $43.05
201) Sivret 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 $ 624,000
Variable manufacturing overhead per machine-hour $ 3.10
Recently, Job M598 was completed with the following characteristics:
Number of units in the job 60
Total machine-hours 300
Direct materials $ 645
Direct labor cost $ 9,000
If the company marks up its unit product costs by 40% then the selling price for a unit in Job
M598 is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $321.35
B) $225.05
C) $86.10
D) $301.35
202) Levron 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 total fixed manufacturing overhead cost of $58,000,
variable manufacturing overhead of $2.00 per machine-hour, and 20,000 machine-hours. The
company has provided the following data concerning Job P978 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 500
Direct labor cost $ 2,640
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The predetermined overhead rate is closest to:
A) $2.90 per machine-hour
B) $2.00 per machine-hour
C) $4.90 per machine-hour
D) $6.90 per machine-hour
203) Levron 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 total fixed manufacturing overhead cost of $58,000,
variable manufacturing overhead of $2.00 per machine-hour, and 20,000 machine-hours. The
company has provided the following data concerning Job P978 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 500
Direct labor cost $ 2,640
The amount of overhead applied to Job P978 is closest to: (Round your intermediate
calculations to 2 decimal places.)
A) $232
B) $160
C) $392
D) $552
204) Levron 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 total fixed manufacturing overhead cost of $58,000,
variable manufacturing overhead of $2.00 per machine-hour, and 20,000 machine-hours. The
company has provided the following data concerning Job P978 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 500
Direct labor cost $ 2,640
The total job cost for Job P978 is closest to: (Round your intermediate calculations to 2
decimal places.)
Version 1 117
A) $3,140
B) $892
C) $3,532
D) $3,032
205) Levron 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 total fixed manufacturing overhead cost of $58,000,
variable manufacturing overhead of $2.00 per machine-hour, and 20,000 machine-hours. The
company has provided the following data concerning Job P978 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 500
Direct labor cost $ 2,640
The unit product cost for Job P978 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $176.60
B) $157.00
C) $44.60
D) $44.15
206) Levron 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 total fixed manufacturing overhead cost of $58,000,
variable manufacturing overhead of $2.00 per machine-hour, and 20,000 machine-hours. The
company has provided the following data concerning Job P978 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 500
Direct labor cost $ 2,640
If the company marks up its unit product costs by 30% then the selling price for a unit in Job
P978 is closest to: (Round your intermediate calculations to 2 decimal places.)
Version 1 118
A) $249.58
B) $229.58
C) $204.10
D) $52.98
207) Bolander 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 70,000
Total fixed manufacturing overhead cost $ 294,000
Variable manufacturing overhead per machine-hour $ 2.30
Recently, Job M825 was completed with the following characteristics:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 665
Direct labor cost $ 1,840
The predetermined overhead rate is closest to:
A) $8.80 per machine-hour
B) $6.50 per machine-hour
C) $2.30 per machine-hour
D) $4.20 per machine-hour
208) Bolander 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 70,000
Total fixed manufacturing overhead cost $ 294,000
Variable manufacturing overhead per machine-hour $ 2.30
Recently, Job M825 was completed with the following characteristics:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 665
Direct labor cost $ 1,840
Version 1 119
The amount of overhead applied to Job M825 is closest to: (Round your intermediate
calculations to 2 decimal places.)
A) $184
B) $520
C) $704
D) $336
209) Bolander 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 70,000
Total fixed manufacturing overhead cost $ 294,000
Variable manufacturing overhead per machine-hour $ 2.30
Recently, Job M825 was completed with the following characteristics:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 665
Direct labor cost $ 1,840
The total job cost for Job M825 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $2,360
B) $2,505
C) $1,185
D) $3,025
210) Bolander 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 70,000
Total fixed manufacturing overhead cost $ 294,000
Variable manufacturing overhead per machine-hour $ 2.30
Recently, Job M825 was completed with the following characteristics:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 665
Version 1 120
Direct labor cost $ 1,840
The unit product cost for Job M825 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $37.81
B) $59.25
C) $151.25
D) $125.25
211) Bolander 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 70,000
Total fixed manufacturing overhead cost $ 294,000
Variable manufacturing overhead per machine-hour $ 2.30
Recently, Job M825 was completed with the following characteristics:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 665
Direct labor cost $ 1,840
If the company marks up its unit product costs by 40% then the selling price for a unit in Job
M825 is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $60.50
B) $175.35
C) $211.75
D) $231.75
212) Cull 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 total fixed manufacturing overhead cost of $462,000, variable manufacturing
overhead of $2.20 per machine-hour, and 60,000 machine-hours. The company has provided the
following data concerning Job X455 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 940
Version 1 121
Direct labor cost $ 2,240
The amount of overhead applied to Job X455 is closest to: (Round your intermediate
calculations to 2 decimal places.)
A) $176
B) $792
C) $968
D) $616
213) Cull 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 total fixed manufacturing overhead cost of $462,000, variable manufacturing
overhead of $2.20 per machine-hour, and 60,000 machine-hours. The company has provided the
following data concerning Job X455 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 940
Direct labor cost $ 2,240
The total job cost for Job X455 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $3,972
B) $1,732
C) $3,180
D) $3,032
214) Cull 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 total fixed manufacturing overhead cost of $462,000, variable manufacturing
overhead of $2.20 per machine-hour, and 60,000 machine-hours. The company has provided the
following data concerning Job X455 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 940
Direct labor cost $ 2,240
Version 1 122
The unit product cost for Job X455 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $86.60
B) $159.00
C) $198.60
D) $49.65
215) Cull 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 total fixed manufacturing overhead cost of $358,400, variable manufacturing
overhead of $2.30 per machine-hour, and 56,000 machine-hours. The company has provided the
following data concerning Job X455 which was recently completed:
Number of units in the job 10
Total machine-hours 80
Direct materials $ 910
Direct labor cost $ 1,820
If the company marks up its unit product costs by 20% then the selling price for a unit in Job
X455 is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $431.12
B) $342.60
C) $68.52
D) $411.12
216) Cull 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 total fixed manufacturing overhead cost of $462,000, variable manufacturing
overhead of $2.20 per machine-hour, and 60,000 machine-hours. The company has provided the
following data concerning Job X455 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 940
Direct labor cost $ 2,240
If the company marks up its unit product costs by 20% then the selling price for a unit in Job
X455 is closest to: (Round your intermediate calculations to 2 decimal places.)
Version 1 123
A) $258.32
B) $190.80
C) $39.72
D) $238.32
217) Kostelnik 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 total fixed manufacturing overhead cost of $237,000,
variable manufacturing overhead of $3.90 per machine-hour, and 30,000 machine-hours. The
company has provided the following data concerning Job A496 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 500
Direct labor cost $ 2,160
The amount of overhead applied to Job A496 is closest to: (Round your intermediate
calculations to 2 decimal places.)
A) $1,256
B) $632
C) $944
D) $312
218) Kostelnik 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 total fixed manufacturing overhead cost of $237,000,
variable manufacturing overhead of $3.90 per machine-hour, and 30,000 machine-hours. The
company has provided the following data concerning Job A496 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 500
Direct labor cost $ 2,160
The total job cost for Job A496 is closest to: (Round your intermediate calculations to 2
decimal places.)
Version 1 124
A) $2,660
B) $3,104
C) $3,604
D) $1,444
219) Kostelnik 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 total fixed manufacturing overhead cost of $376,200,
variable manufacturing overhead of $2.60 per machine-hour, and 57,000 machine-hours. The
company has provided the following data concerning Job A496 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 910
Direct labor cost $ 1,820
The unit product cost for Job A496 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $136.50
B) $34.12
C) $43.33
D) $173.30
220) Kostelnik 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 total fixed manufacturing overhead cost of $237,000,
variable manufacturing overhead of $3.90 per machine-hour, and 30,000 machine-hours. The
company has provided the following data concerning Job A496 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 500
Direct labor cost $ 2,160
The unit product cost for Job A496 is closest to: (Round your intermediate calculations to 2
decimal places.)
Version 1 125
A) $133.00
B) $72.20
C) $45.05
D) $180.20
221) Kostelnik 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 total fixed manufacturing overhead cost of $237,000,
variable manufacturing overhead of $3.90 per machine-hour, and 30,000 machine-hours. The
company has provided the following data concerning Job A496 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $ 500
Direct labor cost $ 2,160
If the company marks up its unit product costs by 40% then the selling price for a unit in Job
A496 is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $186.20
B) $272.28
C) $72.08
D) $252.28
222) Halbur Corporation has two manufacturing departments—Machining and Customizing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Customizing Total
Estimated total machine-hours (MHs) 6,000 4,000 10,000
Estimated total fixed manufacturing overhead cost $ 33,600 $
10,000 $ 43,600
Estimated variable manufacturing overhead cost per machine-hour
$ 1.80 $ 2.80
During the most recent month, the company started and completed two jobs—Job C and Job J.
There were no beginning inventories. Data concerning those two jobs follow:
Job C Job J
Direct materials $ 11,300 $ 8,100
Version 1 126
Direct labor cost $ 18,500 $ 6,300
Machining machine-hours 4,100 1,900
Customizing machine-hours 1,600 2,400
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The amount of manufacturing overhead applied to Job J is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $28,208
B) $18,748
C) $12,464
D) $15,744
223) Halbur Corporation has two manufacturing departments—Machining and Customizing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Customizing Total
Estimated total machine-hours (MHs) 6,000 4,000 10,000
Estimated total fixed manufacturing overhead cost $ 33,600 $
10,000 $ 43,600
Estimated variable manufacturing overhead cost per machine-hour $
1.80 $ 2.80
During the most recent month, the company started and completed two jobs—Job C and Job J.
There were no beginning inventories. Data concerning those two jobs follow:
Job C Job J
Direct materials $ 11,300 $ 8,100
Direct labor cost $ 18,500 $ 6,300
Machining machine-hours 4,100 1,900
Customizing machine-hours 1,600 2,400
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The total manufacturing cost assigned to Job C is closest to: (Round your
intermediate calculations to 2 decimal places.)
A) $18,500
B) $67,192
C) $11,300
D) $37,392
Version 1 127
224) Prather 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 50,000
Total fixed manufacturing overhead cost $ 285,000
Variable manufacturing overhead per direct labor-hour $ 3.80
Recently, Job P513 was completed with the following characteristics:
Number of units in the job 10
Total direct labor-hours 20
Direct materials $ 710
Direct labor cost $ 500
The estimated total manufacturing overhead is closest to:
A) $475,000
B) $285,000
C) $190,000
D) $285,004
225) Prather 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 50,000
Total fixed manufacturing overhead cost $ 285,000
Variable manufacturing overhead per direct labor-hour $ 3.80
Recently, Job P513 was completed with the following characteristics:
Number of units in the job 10
Total direct labor-hours 20
Direct materials $ 710
Direct labor cost $ 500
The predetermined overhead rate is closest to:
A) $13.30 per direct labor-hour
B) $3.80 per direct labor-hour
C) $9.50 per direct labor-hour
D) $5.70 per direct labor-hour
Version 1 128
226) Prather 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 50,000
Total fixed manufacturing overhead cost $ 285,000
Variable manufacturing overhead per direct labor-hour $ 3.80
Recently, Job P513 was completed with the following characteristics:
Number of units in the job 10
Total direct labor-hours 20
Direct materials $ 710
Direct labor cost $ 500
The amount of overhead applied to Job P513 is closest to: (Round your intermediate
calculations to 2 decimal places.)
A) $76
B) $190
C) $266
D) $114
227) Prather 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 50,000
Total fixed manufacturing overhead cost $ 285,000
Variable manufacturing overhead per direct labor-hour $ 3.80
Recently, Job P513 was completed with the following characteristics:
Number of units in the job 10
Total direct labor-hours 20
Direct materials $ 710
Direct labor cost $ 500
The total job cost for Job P513 is closest to: (Round your intermediate calculations to 2
decimal places.)
Version 1 129
A) $690
B) $900
C) $1,400
D) $1,210
228) Kubes 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 $3.50 per direct labor-hour, and 30,000 direct labor-hours.
The company has provided the following data concerning Job A477 which was recently
completed:
Total direct labor-hours 100
Direct materials $ 520
Direct labor cost $ 2,800
The amount of overhead applied to Job A477 is closest to: (Round your intermediate
calculations to 2 decimal places.)
A) $300
B) $350
C) $650
D) $1,000
229) Kubes 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 $3.50 per direct labor-hour, and 30,000 direct labor-hours.
The company has provided the following data concerning Job A477 which was recently
completed:
Total direct labor-hours 100
Direct materials $ 520
Direct labor cost $ 2,800
The total job cost for Job A477 is closest to: (Round your intermediate calculations to 2
decimal places.)
Version 1 130
A) $3,450
B) $1,170
C) $3,970
D) $3,320
230) Deloria Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 19,000 15,000
Direct labor-hours 4,000 8,000
Total fixed manufacturing overhead cost $ 129,200 $ 77,600
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $ 3.00
During the current month the company started and finished Job T288. The following data were
recorded for this job:
Job T288: Forming Assembly
Machine-hours 80 10
Direct labor-hours 30 40
Direct materials $ 730 $ 380
Direct labor cost $ 900 $ 1,200
The estimated total manufacturing overhead for the Assembly Department is closest to:
A) $77,600
B) $101,600
C) $56,674
D) $24,000
Version 1 131
231) Deloria Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 19,000 15,000
Direct labor-hours 4,000 8,000
Total fixed manufacturing overhead cost $ 129,200 $ 77,600
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $ 3.00
During the current month the company started and finished Job T288. The following data were
recorded for this job:
Job T288: Forming Assembly
Machine-hours 80 10
Direct labor-hours 30 40
Direct materials $ 730 $ 380
Direct labor cost $ 900 $ 1,200
The predetermined overhead rate for the Assembly Department is closest to:
A) $3.00 per direct labor-hour
B) $12.70 per direct labor-hour
C) $9.70 per direct labor-hour
D) $5.35 per direct labor-hour
232) Deloria Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 19,000 15,000
Direct labor-hours 4,000 8,000
Total fixed manufacturing overhead cost $ 129,200 $ 77,600
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $ 3.00
Version 1 132
During the current month the company started and finished Job T288. The following data were
recorded for this job:
Job T288: Forming Assembly
Machine-hours 80 10
Direct labor-hours 30 40
Direct materials $ 730 $ 380
Direct labor cost $ 900 $ 1,200
The amount of overhead applied in the Assembly Department to Job T288 is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $508.00
B) $101,600.00
C) $388.00
D) $120.00
233) Deloria Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 19,000 15,000
Direct labor-hours 4,000 8,000
Total fixed manufacturing overhead cost $ 129,200 $ 77,600
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $ 3.00
During the current month the company started and finished Job T288. The following data were
recorded for this job:
Job T288: Forming Assembly
Machine-hours 80 10
Direct labor-hours 30 40
Direct materials $ 730 $ 380
Direct labor cost $ 900 $ 1,200
The total amount of overhead applied in both departments to Job T288 is closest to: (Round
your intermediate calculations to 2 decimal places.)
Version 1 133
A) $508
B) $672
C) $1,688
D) $1,180
234) Deloria Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 19,000 15,000
Direct labor-hours 4,000 8,000
Total fixed manufacturing overhead cost $ 129,200 $ 77,600
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $ 3.00
During the current month the company started and finished Job T288. The following data were
recorded for this job:
Job T288: Forming Assembly
Machine-hours 80 10
Direct labor-hours 30 40
Direct materials $ 730 $ 380
Direct labor cost $ 900 $ 1,200
The total job cost for Job T288 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $672
B) $2,088
C) $2,302
D) $4,390
Version 1 134
235) Deloria Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 19,000 15,000
Direct labor-hours 4,000 8,000
Total fixed manufacturing overhead cost $ 129,200 $ 77,600
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $ 3.00
During the current month the company started and finished Job T288. The following data were
recorded for this job:
Job T288: Forming Assembly
Machine-hours 80 10
Direct labor-hours 30 40
Direct materials $ 730 $ 380
Direct labor cost $ 900 $ 1,200
If the company marks up its manufacturing costs by 20% then the selling price for Job T288
would be closest to: (Round your intermediate calculations to 2 decimal places.)
A) $4,390.00
B) $878.00
C) $5,268.00
D) $5,795.00
236) Macnamara Corporation has two manufacturing departments—Casting and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting Finishing Total
Estimated total machine-hours (MHs) 1,000 4,000 5,000
Estimated total fixed manufacturing overhead cost $ 4,800 $
8,800 $ 13,600
Estimated variable manufacturing overhead cost per machine-hour
$ 1.80 $ 2.90
During the most recent month, the company started and completed two jobs—Job F and Job M.
There were no beginning inventories. Data concerning those two jobs follow:
Version 1 135
Job F Job M
Direct materials $ 11,500 $ 9,000
Direct labor cost $ 18,400 $ 7,400
Casting machine-hours 700 300
Finishing machine-hours 1,600 2,400
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. The manufacturing overhead applied to
Job F is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $4,620
B) $12,780
C) $12,420
D) $8,160
237) Macnamara Corporation has two manufacturing departments—Casting and Finishing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting Finishing Total
Estimated total machine-hours (MHs) 1,000 4,000 5,000
Estimated total fixed manufacturing overhead cost $ 4,800 $
8,800 $ 13,600
Estimated variable manufacturing overhead cost per machine-hour
$ 1.80 $ 2.90
During the most recent month, the company started and completed two jobs—Job F and Job M.
There were no beginning inventories. Data concerning those two jobs follow:
Job F Job M
Direct materials $ 11,500 $ 9,000
Direct labor cost $ 18,400 $ 7,400
Casting machine-hours 700 300
Finishing machine-hours 1,600 2,400
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. Further assume that the company uses a
markup of 50% on manufacturing cost to establish selling prices. The calculated selling price for
Job M is closest to: (Round your intermediate calculations to 2 decimal places.)
Version 1 136
A) $15,310
B) $47,767
C) $30,620
D) $45,930
238) Hickingbottom Corporation has two production departments, Forming and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Finishing
Machine-hours 17,000 15,000
Direct labor-hours 1,000 7,000
Total fixed manufacturing overhead cost $ 96,900 $ 65,800
Variable manufacturing overhead per machine-hour $ 2.00
Variable manufacturing overhead per direct labor-hour $ 3.60
During the current month the company started and finished Job M381. The following data were
recorded for this job:
Job M381: Forming Finishing
Machine-hours 80 30
Direct labor-hours 30 40
Direct materials $ 840 $ 350
Direct labor cost $ 750 $ 1,000
The predetermined overhead rate for the Forming Department is closest to:
A) $5.70 per machine-hour
B) $7.70 per machine-hour
C) $2.00 per machine-hour
D) $18.70 per machine-hour
Version 1 137
239) Hickingbottom Corporation has two production departments, Forming and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Finishing
Machine-hours 17,000 15,000
Direct labor-hours 1,000 7,000
Total fixed manufacturing overhead cost $ 96,900 $ 65,800
Variable manufacturing overhead per machine-hour $ 2.00
Variable manufacturing overhead per direct labor-hour $ 3.60
During the current month the company started and finished Job M381. The following data were
recorded for this job:
Job M381: Forming Finishing
Machine-hours 80 30
Direct labor-hours 30 40
Direct materials $ 840 $ 350
Direct labor cost $ 750 $ 1,000
The predetermined overhead rate for the Finishing Department is closest to:
A) $9.40 per direct labor-hour
B) $13.00 per direct labor-hour
C) $3.60 per direct labor-hour
D) $5.35 per direct labor-hour
240) Hickingbottom Corporation has two production departments, Forming and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Finishing
Machine-hours 17,000 15,000
Direct labor-hours 1,000 7,000
Total fixed manufacturing overhead cost $ 96,900 $ 65,800
Variable manufacturing overhead per machine-hour $ 2.00
Variable manufacturing overhead per direct labor-hour $ 3.60
Version 1 138
During the current month the company started and finished Job M381. The following data were
recorded for this job:
Job M381: Forming Finishing
Machine-hours 80 30
Direct labor-hours 30 40
Direct materials $ 840 $ 350
Direct labor cost $ 750 $ 1,000
The total job cost for Job M381 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $2,206
B) $616
C) $4,076
D) $1,870
241) Kalp Corporation has two production departments, Machining and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Finishing
Machine-hours 19,000 12,000
Direct labor-hours 2,000 8,000
Total fixed manufacturing overhead cost $ 136,800 $ 69,600
Variable manufacturing overhead per machine-hour $ 1.80
Variable manufacturing overhead per direct labor-hour $ 3.20
During the current month the company started and finished Job K928. The following data were
recorded for this job:
Job K928: Machining Finishing
Machine-hours 90 10
Direct labor-hours 30 50
Direct materials $ 775 $ 415
Direct labor cost $ 630 $ 1,050
The estimated total manufacturing overhead for the Machining Department is closest to:
Version 1 139
A) $136,800
B) $34,200
C) $171,000
D) $359,100
242) Kalp Corporation has two production departments, Machining and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Finishing
Machine-hours 19,000 12,000
Direct labor-hours 2,000 8,000
Total fixed manufacturing overhead cost $ 136,800 $ 69,600
Variable manufacturing overhead per machine-hour $ 1.80
Variable manufacturing overhead per direct labor-hour $ 3.20
During the current month the company started and finished Job K928. The following data were
recorded for this job:
Job K928: Machining Finishing
Machine-hours 90 10
Direct labor-hours 30 50
Direct materials $ 775 $ 415
Direct labor cost $ 630 $ 1,050
The predetermined overhead rate for the Machining Department is closest to:
A) $7.20 per machine-hour
B) $9.00 per machine-hour
C) $21.38 per machine-hour
D) $1.80 per machine-hour
Version 1 140
243) Kalp Corporation has two production departments, Machining and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Finishing
Machine-hours 19,000 12,000
Direct labor-hours 2,000 8,000
Total fixed manufacturing overhead cost $ 136,800 $ 69,600
Variable manufacturing overhead per machine-hour $ 1.80
Variable manufacturing overhead per direct labor-hour $ 3.20
During the current month the company started and finished Job K928. The following data were
recorded for this job:
Job K928: Machining Finishing
Machine-hours 90 10
Direct labor-hours 30 50
Direct materials $ 775 $ 415
Direct labor cost $ 630 $ 1,050
The amount of overhead applied in the Machining Department to Job K928 is closest to:
A) $783.00
B) $810.00
C) $162.00
D) $171,000.00
244) Kalp Corporation has two production departments, Machining and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Finishing
Machine-hours 19,000 12,000
Direct labor-hours 2,000 8,000
Total fixed manufacturing overhead cost $ 136,800 $ 69,600
Variable manufacturing overhead per machine-hour $ 1.80
Variable manufacturing overhead per direct labor-hour $ 3.20
Version 1 141
During the current month the company started and finished Job K928. The following data were
recorded for this job:
Job K928: Machining Finishing
Machine-hours 90 10
Direct labor-hours 30 50
Direct materials $ 775 $ 415
Direct labor cost $ 630 $ 1,050
The total amount of overhead applied in both departments to Job K928 is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $1,405
B) $2,000
C) $810
D) $595
245) Kalp Corporation has two production departments, Machining and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Finishing
Machine-hours 19,000 12,000
Direct labor-hours 2,000 8,000
Total fixed manufacturing overhead cost $ 136,800 $ 69,600
Variable manufacturing overhead per machine-hour $ 1.80
Variable manufacturing overhead per direct labor-hour $ 3.20
During the current month the company started and finished Job K928. The following data were
recorded for this job:
Job K928: Machining Finishing
Machine-hours 90 10
Direct labor-hours 30 50
Direct materials $ 775 $ 415
Direct labor cost $ 630 $ 1,050
The total job cost for Job K928 is closest to: (Round your intermediate calculations to 2
decimal places.)
Version 1 142
A) $810
B) $4,275
C) $2,060
D) $2,215
246) Kalp Corporation has two production departments, Machining and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Finishing
Machine-hours 19,000 12,000
Direct labor-hours 2,000 8,000
Total fixed manufacturing overhead cost $ 136,800 $ 69,600
Variable manufacturing overhead per machine-hour $ 1.80
Variable manufacturing overhead per direct labor-hour $ 3.20
During the current month the company started and finished Job K928. The following data were
recorded for this job:
Job K928: Machining Finishing
Machine-hours 90 10
Direct labor-hours 30 50
Direct materials $ 775 $ 415
Direct labor cost $ 630 $ 1,050
If the company marks up its manufacturing costs by 20% then the selling price for Job K928
would be closest to: (Round your intermediate calculations to 2 decimal places.)
A) $4,275.00
B) $5,643.00
C) $5,130.00
D) $855.00
Version 1 143
247) Janicki Corporation has two manufacturing departments—Machining and Customizing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Customizing Total
Estimated total machine-hours (MHs) 1,000 9,000 10,000
Estimated total fixed manufacturing overhead cost $ 4,800 $
23,400 $ 28,200
Estimated variable manufacturing overhead cost per machine-hour
$ 1.10 $ 2.50
During the most recent month, the company started and completed two jobs—Job A and Job J.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job J
Direct materials $ 12,000 $ 7,700
Direct labor cost $ 20,700 $ 6,400
Machining machine-hours 700 300
Customizing machine-hours 3,600 5,400
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours and uses a markup of 50% on manufacturing cost to establish selling prices. The
calculated selling price for Job A is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $90,707
B) $27,487
C) $82,461
D) $54,974
248) Janicki Corporation has two manufacturing departments—Machining and Customizing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Customizing Total
Estimated total machine-hours (MHs) 1,000 9,000 10,000
Estimated total fixed manufacturing overhead cost $ 4,800 $
23,400 $ 28,200
Estimated variable manufacturing overhead cost per machine-hour
$ 1.10 $ 2.50
During the most recent month, the company started and completed two jobs—Job A and Job J.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job J
Version 1 144
Direct materials $ 12,000 $ 7,700
Direct labor cost $ 20,700 $ 6,400
Machining machine-hours 700 300
Customizing machine-hours 3,600 5,400
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours and uses a markup of 50% on manufacturing cost to establish selling prices. The
calculated selling price for Job J is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $71,983
B) $65,439
C) $43,626
D) $21,813
249) Janicki Corporation has two manufacturing departments—Machining and Customizing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Customizing Total
Estimated total machine-hours (MHs) 1,000 9,000 10,000
Estimated total fixed manufacturing overhead cost $ 4,800 $
23,400 $ 28,200
Estimated variable manufacturing overhead cost per machine-hour
$ 1.10 $ 2.50
During the most recent month, the company started and completed two jobs—Job A and Job J.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job J
Direct materials $ 12,000 $ 7,700
Direct labor cost $ 20,700 $ 6,400
Machining machine-hours 700 300
Customizing machine-hours 3,600 5,400
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. Further assume that the company uses a
markup of 50% on manufacturing cost to establish selling prices. The calculated selling price for
Job A is closest to: (Round your intermediate calculations to 2 decimal places.)
Version 1 145
A) $27,595
B) $87,752
C) $82,785
D) $55,190
250) Janicki Corporation has two manufacturing departments—Machining and Customizing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Customizing Total
Estimated total machine-hours (MHs) 1,000 9,000 10,000
Estimated total fixed manufacturing overhead cost $ 4,800 $
23,400 $ 28,200
Estimated variable manufacturing overhead cost per machine-hour
$ 1.10 $ 2.50
During the most recent month, the company started and completed two jobs—Job A and Job J.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job J
Direct materials $ 12,000 $ 7,700
Direct labor cost $ 20,700 $ 6,400
Machining machine-hours 700 300
Customizing machine-hours 3,600 5,400
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. Further assume that the company uses a
markup of 50% on manufacturing cost to establish selling prices. The calculated selling price for
Job J is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $65,115
B) $67,720
C) $21,705
D) $43,410
Version 1 146
251) Comans Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Milling Customizing
Machine-hours 18,000 13,000
Direct labor-hours 4,000 7,000
Total fixed manufacturing overhead cost $ 113,400 $ 64,400
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $ 3.90
During the current month the company started and finished Job A319. The following data were
recorded for this job:
Job A319: Milling Customizing
Machine-hours 60 10
Direct labor-hours 20 60
Direct materials $ 655 $ 305
Direct labor cost $ 400 $ 1,200
The amount of overhead applied in the Milling Department to Job A319 is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $142,200.00
B) $552.00
C) $96.00
D) $474.00
252) Comans Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Milling Customizing
Machine-hours 18,000 13,000
Direct labor-hours 4,000 7,000
Total fixed manufacturing overhead cost $ 113,400 $ 64,400
Variable manufacturing overhead per machine-hour $ 1.60
Version 1 147
Variable manufacturing overhead per direct labor-hour $ 3.90
During the current month the company started and finished Job A319. The following data were
recorded for this job:
Job A319: Milling Customizing
Machine-hours 60 10
Direct labor-hours 20 60
Direct materials $ 655 $ 305
Direct labor cost $ 400 $ 1,200
The amount of overhead applied in the Customizing Department to Job A319 is closest to:
(Round your intermediate calculations to 2 decimal places.)
A) $234.00
B) $786.00
C) $552.00
D) $91,700.00
253) Comans Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Milling Customizing
Machine-hours 26,000 29,000
Direct labor-hours 11,000 5,000
Total fixed manufacturing overhead cost $ 153,400 $ 18,500
Variable manufacturing overhead per machine-hour $ 1.30
Variable manufacturing overhead per direct labor-hour $ 5.00
During the current month the company started and finished Job A319. The following data were
recorded for this job:
Job A319: Milling Customizing
Machine-hours 70 30
Direct labor-hours 50 60
Direct materials $ 450 $ 190
Direct labor cost $ 580 $ 570
If the company marks up its manufacturing costs by 20% then the selling price for Job A319
would be closest to: (Round your intermediate calculations to 2 decimal places.)
Version 1 148
A) $4,055
B) $3,379
C) $2,816
D) $563
254) Comans Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Milling Customizing
Machine-hours 18,000 13,000
Direct labor-hours 4,000 7,000
Total fixed manufacturing overhead cost $ 113,400 $ 64,400
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $ 3.90
During the current month the company started and finished Job A319. The following data were
recorded for this job:
Job A319: Milling Customizing
Machine-hours 60 10
Direct labor-hours 20 60
Direct materials $ 655 $ 305
Direct labor cost $ 400 $ 1,200
If the company marks up its manufacturing costs by 20% then the selling price for Job A319
would be closest to: (Round your intermediate calculations to 2 decimal places.)
A) $5,042.00
B) $4,584.00
C) $3,820.00
D) $764.00
Version 1 149
255) Sanderlin Corporation has two manufacturing departments—Machining and Finishing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Finishing Total
Estimated total machine-hours (MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 26,500 $
13,500 $ 40,000
Estimated variable manufacturing overhead cost per machine-hour
$ 2.00 $ 3.00
During the most recent month, the company started and completed two jobs—Job C and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job C Job L
Direct materials $ 12,500 $ 8,200
Direct labor cost $ 20,200 $ 6,400
Machining machine-hours 3,400 1,600
Finishing machine-hours 2,000 3,000
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. The manufacturing overhead applied to
Job L is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $29,900
B) $11,680
C) $28,780
D) $17,100
256) Sanderlin Corporation has two manufacturing departments—Machining and Finishing.
The company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Machining Finishing Total
Estimated total machine-hours (MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 26,500 $
13,500 $ 40,000
Estimated variable manufacturing overhead cost per MH $ 2.00 $
3.00
During the most recent month, the company started and completed two jobs—Job C and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job C Job L
Direct materials $ 12,500 $ 8,200
Direct labor cost $ 20,200 $ 6,400
Version 1 150
Machining machine-hours 3,400 1,600
Finishing machine-hours 2,000 3,000
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. Further assume that the company uses a
markup of 20% on manufacturing cost to establish selling prices. The calculated selling price for
Job C is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $87,666
B) $68,920
C) $13,784
D) $82,704
257) Collini Corporation has two production departments, Machining and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 17,000 15,000
Direct labor-hours 3,000 6,000
Total fixed manufacturing overhead cost $ 102,000 $ 61,200
Variable manufacturing overhead per machine-hour $ 1.70
Variable manufacturing overhead per direct labor-hour $
4.10
During the current month the company started and finished Job T268. The following data were
recorded for this job:
Job T268: Machining Customizing
Machine-hours 80 30
Direct labor-hours 30 50
Direct materials $ 720 $ 380
Direct labor cost $ 900 $ 1,500
The total amount of overhead applied in both departments to Job T268 is closest to: (Round
your intermediate calculations to 2 decimal places.)
Version 1 151
A) $616
B) $715
C) $2,046
D) $1,331
258) Collini Corporation has two production departments, Machining and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 17,000 15,000
Direct labor-hours 3,000 6,000
Total fixed manufacturing overhead cost $ 102,000 $ 61,200
Variable manufacturing overhead per machine-hour $ 1.70
Variable manufacturing overhead per direct labor-hour $
4.10
During the current month the company started and finished Job T268. The following data were
recorded for this job:
Job T268: Machining Customizing
Machine-hours 80 30
Direct labor-hours 30 50
Direct materials $ 720 $ 380
Direct labor cost $ 900 $ 1,500
The total job cost for Job T268 is closest to: (Round your intermediate calculations to 2
decimal places.)
A) $2,595
B) $616
C) $4,831
D) $2,236
Version 1 152
259) Collini Corporation has two production departments, Machining and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 17,000 15,000
Direct labor-hours 3,000 6,000
Total fixed manufacturing overhead cost $ 102,000 $ 61,200
Variable manufacturing overhead per machine-hour $ 1.70
Variable manufacturing overhead per direct labor-hour $
4.10
During the current month the company started and finished Job T268. The following data were
recorded for this job:
Job T268: Machining Customizing
Machine-hours 80 30
Direct labor-hours 30 50
Direct materials $ 720 $ 380
Direct labor cost $ 900 $ 1,500
If the company marks up its manufacturing costs by 40% then the selling price for Job T268
would be closest to: (Round your intermediate calculations to 2 decimal places.)
A) $1,932.40
B) $6,763.40
C) $4,831.00
D) $7,440.00
260) Heroux Corporation has two manufacturing departments—Forming and Customizing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Customizing Total
Estimated total machine-hours (MHs) 3,000 7,000 10,000
Estimated total fixed manufacturing overhead cost $ 16,500 $
20,300 $ 36,800
Estimated variable manufacturing overhead cost per machine-hour $
1.70 $ 2.50
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During the most recent month, the company started and completed two jobs—Job A and Job H.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job H
Direct materials $ 12,800 $ 6,700
Direct labor cost $ 24,300 $ 7,800
Forming machine-hours 2,000 1,000
Customizing machine-hours 2,800 4,200
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The amount of manufacturing overhead applied to Job A is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $28,512
B) $16,632
C) $11,880
D) $17,664
261) Heroux Corporation has two manufacturing departments—Forming and Customizing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Customizing Total
Estimated total machine-hours (MHs) 3,000 7,000 10,000
Estimated total fixed manufacturing overhead cost $ 16,500 $
20,300 $ 36,800
Estimated variable manufacturing overhead cost per machine-hour $
1.70 $ 2.50
During the most recent month, the company started and completed two jobs—Job A and Job H.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job H
Direct materials $ 12,800 $ 6,700
Direct labor cost $ 24,300 $ 7,800
Forming machine-hours 2,000 1,000
Customizing machine-hours 2,800 4,200
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. The amount of manufacturing overhead applied to Job H is closest to: (Round
your intermediate calculations to 2 decimal places.)
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A) $19,136
B) $5,940
C) $30,888
D) $24,948
262) Heroux Corporation has two manufacturing departments—Forming and Customizing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Customizing Total
Estimated total machine-hours (MHs) 3,000 7,000 10,000
Estimated total fixed manufacturing overhead cost $ 16,500 $
20,300 $ 36,800
Estimated variable manufacturing overhead cost per machine-hour $
1.70 $ 2.50
During the most recent month, the company started and completed two jobs—Job A and Job H.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job H
Direct materials $ 12,800 $ 6,700
Direct labor cost $ 24,300 $ 7,800
Forming machine-hours 2,000 1,000
Customizing machine-hours 2,800 4,200
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. The manufacturing overhead applied to
Job A is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $14,400
B) $15,120
C) $28,512
D) $29,520
263) Heroux Corporation has two manufacturing departments—Forming and Customizing. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Customizing Total
Estimated total machine-hours (MHs) 3,000 7,000 10,000
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Estimated total fixed manufacturing overhead cost $ 16,500 $
20,300 $ 36,800
Estimated variable manufacturing overhead cost per machine-hour $
1.70 $ 2.50
During the most recent month, the company started and completed two jobs—Job A and Job H.
There were no beginning inventories. Data concerning those two jobs follow:
Job A Job H
Direct materials $ 12,800 $ 6,700
Direct labor cost $ 24,300 $ 7,800
Forming machine-hours 2,000 1,000
Customizing machine-hours 2,800 4,200
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. The manufacturing overhead applied to
Job H is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $22,680
B) $30,888
C) $29,880
D) $7,200
264) Tiff Corporation has two production departments, Casting and Assembly. The company
uses a job-order costing system and computes a predetermined overhead rate in each production
department. The Casting Department’s predetermined overhead rate is based on machine-hours
and the Assembly Department’s predetermined overhead rate is based on direct labor-hours. At
the beginning of the current year, the company had made the following estimates:
Casting Assembly
Machine-hours 17,000 10,000
Direct labor-hours 1,000 5,000
Total fixed manufacturing overhead cost $ 129,200 $ 46,500
Variable manufacturing overhead per machine-hour $ 1.80
Variable manufacturing overhead per direct labor-hour $ 3.80
During the current month the company started and finished Job P131. The following data were
recorded for this job:
Job P131: Casting Assembly
Machine-hours 90 20
Direct labor-hours 20 60
The predetermined overhead rate for the Casting Department is closest to:
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A) $9.40 per machine-hour
B) $7.60 per machine-hour
C) $1.80 per machine-hour
D) $31.96 per machine-hour
265) Tiff Corporation has two production departments, Casting and Assembly. The company
uses a job-order costing system and computes a predetermined overhead rate in each production
department. The Casting Department’s predetermined overhead rate is based on machine-hours
and the Assembly Department’s predetermined overhead rate is based on direct labor-hours. At
the beginning of the current year, the company had made the following estimates:
Casting Assembly
Machine-hours 17,000 10,000
Direct labor-hours 1,000 5,000
Total fixed manufacturing overhead cost $ 129,200 $ 46,500
Variable manufacturing overhead per machine-hour $ 1.80
Variable manufacturing overhead per direct labor-hour $ 3.80
During the current month the company started and finished Job P131. The following data were
recorded for this job:
Job P131: Casting Assembly
Machine-hours 90 20
Direct labor-hours 20 60
The amount of overhead applied in the Assembly Department to Job P131 is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $228.00
B) $558.00
C) $65,500.00
D) $786.00
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266) Eisentrout Corporation has two production departments, Machining and Customizing.
The company uses a job-order costing system and computes a predetermined overhead rate in
each production department. The Machining Department’s predetermined overhead rate is based
on machine-hours and the Customizing Department’s predetermined overhead rate is based on
direct labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 23,000 23,000
Direct labor-hours 11,000 5,000
Total fixed manufacturing overhead cost $ 133,400 $ 15,500
Variable manufacturing overhead per machine-hour $1.50
Variable manufacturing overhead per direct labor-hour $ 4.20
During the current month the company started and finished Job T272. The following data were
recorded for this job:
Job T272: Machining Customizing
Machine-hours 50 10
Direct labor-hours 50 60
The estimated total manufacturing overhead for the Machining Department is closest to:
A) $167,900
B) $133,400
C) $34,500
D) $166,000
267) Eisentrout Corporation has two production departments, Machining and Customizing.
The company uses a job-order costing system and computes a predetermined overhead rate in
each production department. The Machining Department’s predetermined overhead rate is based
on machine-hours and the Customizing Department’s predetermined overhead rate is based on
direct labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 16,000 11,000
Direct labor-hours 2,000 6,000
Total fixed manufacturing overhead cost $ 104,000 $ 56,400
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $ 3.30
During the current month the company started and finished Job T272. The following data were
recorded for this job:
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Job T272: Machining Customizing
Machine-hours 60 30
Direct labor-hours 10 60
The estimated total manufacturing overhead for the Machining Department is closest to:
A) $137,600
B) $104,000
C) $33,600
D) $310,933
268) Eisentrout Corporation has two production departments, Machining and Customizing.
The company uses a job-order costing system and computes a predetermined overhead rate in
each production department. The Machining Department’s predetermined overhead rate is based
on machine-hours and the Customizing Department’s predetermined overhead rate is based on
direct labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 16,000 11,000
Direct labor-hours 2,000 6,000
Total fixed manufacturing overhead cost $ 104,000 $ 56,400
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $ 3.30
During the current month the company started and finished Job T272. The following data were
recorded for this job:
Job T272: Machining Customizing
Machine-hours 60 30
Direct labor-hours 10 60
The estimated total manufacturing overhead for the Customizing Department is closest to:
A) $40,950
B) $19,800
C) $56,400
D) $76,200
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269) Eisentrout Corporation has two production departments, Machining and Customizing.
The company uses a job-order costing system and computes a predetermined overhead rate in
each production department. The Machining Department’s predetermined overhead rate is based
on machine-hours and the Customizing Department’s predetermined overhead rate is based on
direct labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 16,000 11,000
Direct labor-hours 2,000 6,000
Total fixed manufacturing overhead cost $ 104,000 $ 56,400
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $ 3.30
During the current month the company started and finished Job T272. The following data were
recorded for this job:
Job T272: Machining Customizing
Machine-hours 60 30
Direct labor-hours 10 60
The predetermined overhead rate for the Machining Department is closest to:
A) $22.93 per machine-hour
B) $6.50 per machine-hour
C) $2.10 per machine-hour
D) $8.60 per machine-hour
270) Eisentrout Corporation has two production departments, Machining and Customizing.
The company uses a job-order costing system and computes a predetermined overhead rate in
each production department. The Machining Department’s predetermined overhead rate is based
on machine-hours and the Customizing Department’s predetermined overhead rate is based on
direct labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 16,000 11,000
Direct labor-hours 2,000 6,000
Total fixed manufacturing overhead cost $ 104,000 $ 56,400
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $ 3.30
During the current month the company started and finished Job T272. The following data were
recorded for this job:
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Job T272: Machining Customizing
Machine-hours 60 30
Direct labor-hours 10 60
The predetermined overhead rate for the Customizing Department is closest to:
A) $3.30 per direct labor-hour
B) $12.70 per direct labor-hour
C) $9.40 per direct labor-hour
D) $4.76 per direct labor-hour
271) Eisentrout Corporation has two production departments, Machining and Customizing.
The company uses a job-order costing system and computes a predetermined overhead rate in
each production department. The Machining Department’s predetermined overhead rate is based
on machine-hours and the Customizing Department’s predetermined overhead rate is based on
direct labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 16,000 11,000
Direct labor-hours 2,000 6,000
Total fixed manufacturing overhead cost $ 104,000 $ 56,400
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $ 3.30
During the current month the company started and finished Job T272. The following data were
recorded for this job:
Job T272: Machining Customizing
Machine-hours 60 30
Direct labor-hours 10 60
The amount of overhead applied in the Machining Department to Job T272 is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $137,600.00
B) $126.00
C) $516.00
D) $564.00
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272) Eisentrout Corporation has two production departments, Machining and Customizing.
The company uses a job-order costing system and computes a predetermined overhead rate in
each production department. The Machining Department’s predetermined overhead rate is based
on machine-hours and the Customizing Department’s predetermined overhead rate is based on
direct labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Customizing
Machine-hours 16,000 11,000
Direct labor-hours 2,000 6,000
Total fixed manufacturing overhead cost $ 104,000 $ 56,400
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $ 3.30
During the current month the company started and finished Job T272. The following data were
recorded for this job:
Job T272: Machining Customizing
Machine-hours 60 30
Direct labor-hours 10 60
The amount of overhead applied in the Customizing Department to Job T272 is closest to:
(Round your intermediate calculations to 2 decimal places.)
A) $76,200.00
B) $762.00
C) $564.00
D) $198.00
273) Stoke Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 20,000 15,000
Direct labor-hours 2,000 7,000
Total fixed manufacturing overhead cost $ 138,000 $ 58,100
Variable manufacturing overhead per machine-hour $ 2.30
Variable manufacturing overhead per direct labor-hour $ 3.00
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During the current month the company started and finished Job A460. The following data were
recorded for this job:
Job A460: Forming Assembly
Machine-hours 80 10
Direct labor-hours 30 50
The amount of overhead applied in the Forming Department to Job A460 is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $184,000.00
B) $184.00
C) $736.00
D) $664.00
274) Stoke Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 20,000 15,000
Direct labor-hours 2,000 7,000
Total fixed manufacturing overhead cost $ 138,000 $ 58,100
Variable manufacturing overhead per machine-hour $ 2.30
Variable manufacturing overhead per direct labor-hour $ 3.00
During the current month the company started and finished Job A460. The following data were
recorded for this job:
Job A460: Forming Assembly
Machine-hours 80 10
Direct labor-hours 30 50
The amount of overhead applied in the Assembly Department to Job A460 is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $415.00
B) $150.00
C) $565.00
D) $79,100.00
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275) Vanliere Corporation has two production departments, Machining and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Finishing
Machine-hours 19,000 11,000
Direct labor-hours 3,000 6,000
Total fixed manufacturing overhead cost $ 138,700 $ 52,800
Variable manufacturing overhead per machine-hour $ 1.90
Variable manufacturing overhead per direct labor-hour $ 3.80
During the current month the company started and finished Job A803. The following data were
recorded for this job:
Job A803: Machining Finishing
Machine-hours 90 20
Direct labor-hours 20 60
The predetermined overhead rate for the Finishing Department is closest to:
A) $8.80 per direct labor-hour
B) $3.98 per direct labor-hour
C) $12.60 per direct labor-hour
D) $3.80 per direct labor-hour
276) Vanliere Corporation has two production departments, Machining and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining Finishing
Machine-hours 19,000 11,000
Direct labor-hours 3,000 6,000
Total fixed manufacturing overhead cost $ 138,700 $ 52,800
Variable manufacturing overhead per machine-hour $ 1.90
Variable manufacturing overhead per direct labor-hour $ 3.80
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During the current month the company started and finished Job A803. The following data were
recorded for this job:
Job A803: Machining Finishing
Machine-hours 90 20
Direct labor-hours 20 60
The amount of overhead applied in the Machining Department to Job A803 is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $828.00
B) $792.00
C) $171.00
D) $174,800.00
277) Ahlheim Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 16,000 15,000
Direct labor-hours 2,000 6,000
Total fixed manufacturing overhead cost $ 102,400 $ 55,200
Variable manufacturing overhead per machine-hour $ 2.30
Variable manufacturing overhead per direct labor-hour $
4.50
During the current month the company started and finished Job T924. The following data were
recorded for this job:
Job T924: Forming Assembly
Machine-hours 70 20
Direct labor-hours 30 40
Direct materials $ 870 $ 385
Direct labor cost $ 630 $ 840
The estimated total manufacturing overhead for the Forming Department is closest to:
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A) $36,800
B) $102,400
C) $309,867
D) $139,200
278) Ahlheim Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 16,000 15,000
Direct labor-hours 2,000 6,000
Total fixed manufacturing overhead cost $ 102,400 $ 55,200
Variable manufacturing overhead per machine-hour $ 2.30
Variable manufacturing overhead per direct labor-hour $
4.50
During the current month the company started and finished Job T924. The following data were
recorded for this job:
Job T924: Forming Assembly
Machine-hours 70 20
Direct labor-hours 30 40
Direct materials $ 870 $ 385
Direct labor cost $ 630 $ 840
The estimated total manufacturing overhead for the Assembly Department is closest to:
A) $27,000
B) $55,200
C) $82,200
D) $47,700
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279) Ahlheim Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Assembly Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Assembly
Machine-hours 16,000 15,000
Direct labor-hours 2,000 6,000
Total fixed manufacturing overhead cost $ 102,400 $ 55,200
Variable manufacturing overhead per machine-hour $ 2.30
Variable manufacturing overhead per direct labor-hour $
4.50
During the current month the company started and finished Job T924. The following data were
recorded for this job:
Job T924: Forming Assembly
Machine-hours 70 20
Direct labor-hours 30 40
Direct materials $ 870 $ 385
Direct labor cost $ 630 $ 840
The total amount of overhead applied in both departments to Job T924 is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $1,157
B) $548
C) $609
D) $1,705
280) Merati Corporation has two manufacturing departments—Forming and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Assembly Total
Estimated total machine-hours (MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 28,000 $
10,500 $ 38,500
Estimated variable manufacturing overhead cost per machine-hour $
1.80 $ 2.60
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During the most recent month, the company started and completed two jobs—Job B and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job L
Forming machine-hours 3,400 1,600
Assembly machine-hours 2,000 3,000
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both departments. The departmental predetermined overhead rate in the
Forming Department is closest to:
A) $5.60
B) $7.40
C) $1.80
D) $6.05
281) Merati Corporation has two manufacturing departments—Forming and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Assembly Total
Estimated total machine-hours(MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 28,000 $
10,500 $ 38,500
Estimated variable manufacturing overhead cost per machine-hour
$ 1.80 $ 2.60
During the most recent month, the company started and completed two jobs—Job B and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job L
Forming machine-hours 3,400 1,600
Assembly machine-hours 2,000 3,000
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both departments. The departmental predetermined overhead rate in the
Assembly Department is closest to:
A) $2.60
B) $4.70
C) $6.05
D) $2.10
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282) Merati Corporation has two manufacturing departments—Forming and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Assembly Total
Estimated total machine-hours(MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 28,000 $
10,500 $ 38,500
Estimated variable manufacturing overhead cost per machine-hour
$ 1.80 $ 2.60
During the most recent month, the company started and completed two jobs—Job B and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job L
Forming machine-hours 3,400 1,600
Assembly machine-hours 2,000 3,000
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. The manufacturing overhead applied to
Job B is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $9,400
B) $25,160
C) $32,670
D) $34,560
283) Merati Corporation has two manufacturing departments—Forming and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming Assembly Total
Estimated total machine-hours (MHs) 5,000 5,000 10,000
Estimated total fixed manufacturing overhead cost $ 28,000 $
10,500 $ 38,500
Estimated variable manufacturing overhead cost per machine-hour
$ 1.80 $ 2.60
During the most recent month, the company started and completed two jobs—Job B and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job B Job L
Forming machine-hours 3,400 1,600
Version 1 169
Assembly machine-hours 2,000 3,000
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. The manufacturing overhead applied to
Job L is closest to: (Round your intermediate calculations to 2 decimal places.)
A) $27,830
B) $11,840
C) $25,940
D) $14,100
284) Barbeau Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Milling Customizing
Machine-hours 17,000 13,000
Direct labor-hours 2,000 5,000
Total fixed manufacturing overhead cost $ 119,000 $ 42,000
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $
4.30
During the current month the company started and finished Job A492. The following data were
recorded for this job:
Job A492: Milling Customizing
Machine-hours 90 20
Direct labor-hours 20 50
The estimated total manufacturing overhead for the Customizing Department is closest to:
A) $63,500
B) $21,500
C) $42,000
D) $33,853
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285) Barbeau Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Milling Customizing
Machine-hours 17,000 13,000
Direct labor-hours 2,000 5,000
Total fixed manufacturing overhead cost $ 119,000 $ 42,000
Variable manufacturing overhead per machine-hour $ 1.60
Variable manufacturing overhead per direct labor-hour $
4.30
During the current month the company started and finished Job A492. The following data were
recorded for this job:
Job A492: Milling Customizing
Machine-hours 90 20
Direct labor-hours 20 50
The amount of overhead applied in the Milling Department to Job A492 is closest to: (Round
your intermediate calculations to 2 decimal places.)
A) $146,200.00
B) $144.00
C) $756.00
D) $774.00
286) Kroeker Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Milling Customizing
Machine-hours 17,000 12,000
Direct labor-hours 1,000 9,000
Total fixed manufacturing overhead cost $ 112,200 $ 81,000
Variable manufacturing overhead per machine-hour $ 1.70
Version 1 171
Variable manufacturing overhead per direct labor-hour $
4.30
During the current month the company started and finished Job T898. The following data were
recorded for this job:
Job T898: Milling Customizing
Machine-hours 80 30
Direct labor-hours 20 50
The estimated total manufacturing overhead for the Milling Department is closest to:
A) $240,833
B) $141,100
C) $28,900
D) $112,200
287) Kroeker Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Milling Customizing
Machine-hours 17,000 12,000
Direct labor-hours 1,000 9,000
Total fixed manufacturing overhead cost $ 112,200 $ 81,000
Variable manufacturing overhead per machine-hour $ 1.70
Variable manufacturing overhead per direct labor-hour $
4.30
During the current month the company started and finished Job T898. The following data were
recorded for this job:
Job T898: Milling Customizing
Machine-hours 80 30
Direct labor-hours 20 50
The amount of overhead applied in the Customizing Department to Job T898 is closest to:
(Round your intermediate calculations to 2 decimal places.)
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A) $450.00
B) $119,700.00
C) $665.00
D) $215.00
288) Petty Corporation has two production departments, Milling and Finishing. The company
uses a job-order costing system and computes a predetermined overhead rate in each production
department. The Milling Department’s predetermined overhead rate is based on machine-hours
and the Finishing Department’s predetermined overhead rate is based on direct labor-hours. At
the beginning of the current year, the company had made the following estimates:
Milling Finishing
Machine-hours 20,000 14,000
Direct labor-hours 2,000 8,000
Total fixed manufacturing overhead cost $ 148,000 $ 88,000
Variable manufacturing overhead per machine-hour $ 1.90
Variable manufacturing overhead per direct labor-hour $
3.60
The estimated total manufacturing overhead for the Milling Department is closest to:
A) $408,000
B) $38,000
C) $148,000
D) $186,000
289) Petty Corporation has two production departments, Milling and Finishing. The company
uses a job-order costing system and computes a predetermined overhead rate in each production
department. The Milling Department’s predetermined overhead rate is based on machine-hours
and the Finishing Department’s predetermined overhead rate is based on direct labor-hours. At
the beginning of the current year, the company had made the following estimates:
Milling Finishing
Machine-hours 20,000 14,000
Direct labor-hours 2,000 8,000
Total fixed manufacturing overhead cost $ 148,000 $ 88,000
Variable manufacturing overhead per machine-hour $ 1.90
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Variable manufacturing overhead per direct labor-hour $
3.60
The predetermined overhead rate for the Finishing Department is closest to:
A) $5.84 per direct labor-hour
B) $3.60 per direct labor-hour
C) $11.00 per direct labor-hour
D) $14.60 per direct labor-hour
290) Garza Corporation has two production departments, Casting and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Casting Customizing
Machine-hours 25,000 24,000
Direct labor-hours 7,000 7,000
Total fixed manufacturing overhead cost $ 145,000 $ 35,000
Variable manufacturing overhead per machine-hour $ 1.10
Variable manufacturing overhead per direct labor-hour $
3.20
The estimated total manufacturing overhead for the Customizing Department is closest to:
A) $167,400
B) $22,400
C) $57,400
D) $35,000
291) Garza Corporation has two production departments, Casting and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
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Casting Customizing
Machine-hours 20,000 13,000
Direct labor-hours 1,000 7,000
Total fixed manufacturing overhead cost $ 152,000 $ 68,600
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $
4.30
The estimated total manufacturing overhead for the Customizing Department is closest to:
A) $54,110
B) $30,100
C) $98,700
D) $68,600
292) Garza Corporation has two production departments, Casting and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Casting Customizing
Machine-hours 20,000 13,000
Direct labor-hours 1,000 7,000
Total fixed manufacturing overhead cost $ 152,000 $ 68,600
Variable manufacturing overhead per machine-hour $ 2.10
Variable manufacturing overhead per direct labor-hour $
4.30
The predetermined overhead rate for the Casting Department is closest to:
A) $9.70 per machine-hour
B) $7.60 per machine-hour
C) $2.10 per machine-hour
D) $27.71 per machine-hour
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293) Marciante Corporation has two production departments, Casting and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Casting Finishing
Machine-hours 17,000 10,000
Direct labor-hours 2,000 5,000
Total fixed manufacturing overhead cost $ 105,400 $ 52,000
Variable manufacturing overhead per machine-hour $ 1.70
Variable manufacturing overhead per direct labor-hour $
3.90
The estimated total manufacturing overhead for the Casting Department is closest to:
A) $387,260
B) $134,300
C) $28,900
D) $105,400
294) Marciante Corporation has two production departments, Casting and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting Department’s predetermined overhead rate is based on
machine-hours and the Finishing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Casting Finishing
Machine-hours 17,000 10,000
Direct labor-hours 2,000 5,000
Total fixed manufacturing overhead cost $ 105,400 $ 52,000
Variable manufacturing overhead per machine-hour $ 1.70
Variable manufacturing overhead per direct labor-hour $
3.90
The estimated total manufacturing overhead for the Finishing Department is closest to:
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A) $71,500
B) $52,000
C) $34,794
D) $19,500
295) Jurica Corporation has two production departments, Forming and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Customizing
Machine-hours 19,000 15,000
Direct labor-hours 4,000 6,000
Total fixed manufacturing overhead cost $ 100,700 $ 63,000
Variable manufacturing overhead per machine-hour $ 2.00
Variable manufacturing overhead per direct labor-hour $
3.90
The predetermined overhead rate for the Forming Department is closest to:
A) $23.12 per machine-hour
B) $2.00 per machine-hour
C) $5.30 per machine-hour
D) $7.30 per machine-hour
296) Jurica Corporation has two production departments, Forming and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department’s predetermined overhead rate is based on
machine-hours and the Customizing Department’s predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming Customizing
Machine-hours 19,000 15,000
Direct labor-hours 4,000 6,000
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Total fixed manufacturing overhead cost $ 100,700 $ 63,000
Variable manufacturing overhead per machine-hour $ 2.00
Variable manufacturing overhead per direct labor-hour $
3.90
The predetermined overhead rate for the Customizing Department is closest to:
A) $4.55 per direct labor-hour
B) $3.90 per direct labor-hour
C) $10.50 per direct labor-hour
D) $14.40 per direct labor-hour
297) Claybrooks Corporation has two manufacturing departments—Casting and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting Assembly Total
Estimated total machine-hours (MHs) 3,000 2,000 5,000
Estimated total fixed manufacturing overhead cost $ 17,700 $
5,800 $ 23,500
Estimated variable manufacturing overhead cost per machine-hour
$ 1.50 $ 2.20
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. That predetermined manufacturing overhead rate is closest to:
A) $4.70
B) $7.40
C) $6.48
D) $3.70
298) Claybrooks Corporation has two manufacturing departments—Casting and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting Assembly Total
Estimated total machine-hours (MHs) 3,000 2,000 5,000
Estimated total fixed manufacturing overhead cost $ 17,700 $
5,800 $ 23,500
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Estimated variable manufacturing overhead cost per machine-hour
$ 1.50 $ 2.20
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both departments. The departmental predetermined overhead rate in the
Casting Department is closest to:
A) $1.50
B) $7.40
C) $5.90
D) $6.48
299) Claybrooks Corporation has two manufacturing departments—Casting and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting Assembly Total
Estimated total machine-hours (MHs) 3,000 2,000 5,000
Estimated total fixed manufacturing overhead cost $ 17,700 $
5,800 $ 23,500
Estimated variable manufacturing overhead cost per machine-hour
$ 1.50 $ 2.20
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both departments. The departmental predetermined overhead rate in the
Assembly Department is closest to:
A) $2.90
B) $6.48
C) $5.10
D) $2.20
300) A cost driver is a factor, such as machine-hours, beds occupied, computer time, or flight-
hours, that causes direct costs.
⊚ true
⊚ false
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301) Job-order costing systems often use allocation bases that do not reflect how jobs actually
use overhead resources.
⊚ true
⊚ false
302) An employee time ticket is an hour-by-hour summary of the employee’s activities
throughout the day.
⊚ true
⊚ false
303) The formula for computing the predetermined overhead rate is:
Predetermined overhead rate = Estimated total amount of the allocation base÷ Estimated total
manufacturing overhead cost
⊚ true
⊚ false
304) Generally speaking, when going through the process of computing a predetermined
overhead rate, the estimated total manufacturing overhead cost is determined before estimating
the amount of the allocation base.
⊚ true
⊚ false
305) If a job is not completed at year end, then no manufacturing overhead cost would be
applied to that job when a predetermined overhead rate is used.
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⊚ true
⊚ false
306) Actual overhead costs are not assigned to jobs in a job costing system.
⊚ true
⊚ false
307) The amount of overhead applied to a particular job equals the actual amount of overhead
caused by the job.
⊚ true
⊚ false
308) If the overhead rate is computed annually based on the actual costs and activity for the
year, the manufacturing overhead assigned to any particular job can be computed as soon as the
job is completed.
⊚ true
⊚ false
309) Job cost sheets contain entries for actual direct material, actual direct labor, and actual
manufacturing overhead cost incurred in completing a job.
⊚ true
⊚ false
310) In a job-order cost system, indirect labor is assigned to a job using information from the
employee time ticket.
⊚ true
⊚ false
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311) If the allocation base in the predetermined overhead rate does not drive overhead costs, it
will nevertheless provide reasonably accurate unit product costs because of the averaging
process.
⊚ true
⊚ false
312) A job cost sheet is used to record how much a customer pays for the job once the job is
completed.
⊚ true
⊚ false
313) In a job-order costing system, costs are traced to individual units of product. The sum
total of such traced costs is called the unit product cost.
⊚ true
⊚ false
314) The fact that one department may be labor intensive while another department is machine
intensive explains in part why multiple predetermined overhead rates are often used in larger
companies.
⊚ true
⊚ false
315) A company will improve job cost accuracy by using multiple overhead rates even if it
cannot identify more than one overhead cost driver.
⊚ true
⊚ false
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316) The appeal of using multiple departmental overhead rates is that they presumably provide
a more accurate accounting of the costs caused by jobs.
⊚ true
⊚ false
317) The costs attached to products that have not been sold are included in ending inventory
on the balance sheet.
⊚ true
⊚ false
318) In absorption costing, nonmanufacturing costs are assigned to units of product.
⊚ true
⊚ false
319) An employee time ticket is used to record points that are earned by employees based on
the hours they worked that can be used to pay for coffee, food in the cafeteria, and even in some
cases for vacation travel.
⊚ true
⊚ false
320) A bill of materials is a document that lists the type and quantity of each type of direct
material needed to complete a unit of product.
⊚ true
⊚ false
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321) Most countries require some form of absorption costing for external reports.
⊚ true
⊚ false
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Answer Key
Test name: chapter 2
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