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# MC Qu. 48 The predetermined overhead rate for manufact... The

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MC Qu. 48 The predetermined overhead rate for manufact...
The predetermined overhead rate for manufacturing overhead for 2008 is \$4.00 per direct labor hour. Employees are expected to earn \$5.00 per hour and the company is planning on paying its employees \$100,000 during the year. However, only 75% of the employees are classified as "direct labor." What was the estimated manufacturing overhead for 2008?

MC Qu. 39 Given the following information, compute the...
Given the following information, compute the total number of units for the period.
direct labor hours 12,000
direct labor cost \$2.70 per hour
direct materials cost \$75 per unit
total manufacturing cost \$132,600
fixed overhead cost \$36,000
variable overhead cost 50% of total labor cost

A. 360
B. 432
C. 640
D. 840

The WISCO company uses a weighted-average process costing system. The following data are available"
Beginning inventory 0
units started in production 20,000
units finished during the period 16,000
units in process at the end of the period
(complete as to materials, 1/4 complete as to labor and overhead) 4,000
cost of materials used \$35,200
labor and overhead cost \$37,400

MC Qu. 58 Equivalent units of production for material ...
Equivalent units of production for material are
16,000.
17,000.
19,000.
20,000.

MC Qu. 59 Equivalent units of production for labor and...
Equivalent units of production for labor and overhead are
16,000.
17,000.
19,000.
20,000

MC Qu. 60 Unit cost of material is
Unit cost of material is
\$2.20.
\$2.07.
\$1.85.
\$1.76.

MC Qu. 61 Unit cost of labor and overhead is
Unit cost of labor and overhead is
\$2.34.
\$2.20.
\$1.97.
\$1.87.

MC Qu. 62 Total cost of the 16,000 units finished is
Total cost of the 16,000 units finished is (Do not round any intermediate calculations.)
\$63,360.
\$67,320.
\$72,640.
\$65,120.

MC Qu. 63 Total cost of the 4,000 units of the ending ...
Total cost of the 4,000 units of the ending inventory (Do not round any intermediate calculations.)
\$15,840.
\$14,520.
\$9,240.
\$8,910.

SB The Finishing Department had 5,000 incomplet...
The Finishing Department had 5,000 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 15,000 units were received from the previous department. The ending Work-in-Process Inventory consisted of 2,000 units which were 50% complete as to materials and 30% complete as to conversion costs. The Finishing Department uses first-in, first-out (FIFO) process costing

MC Qu. 64 How many units were transferred-out during t...
How many units were transferred-out during the period?
12,000
13,000
18,000
20,000

MC Qu. 65 The How many units were started and complete...
The How many units were started and completed during the period?
12,000
13,000
18,000
20,000

MC Qu. 66 What are the equivalent units of production ...
What are the equivalent units of production for materials during the period?
12,000
13,000
14,000
15,000

MC Qu. 67 What are the equivalent units of production ...
What are the equivalent units of production for the conversion costs during the period?
14,500
15,100
16,500
17,100

MC Qu. 50 The Silver Company uses a predetermined over...
The Silver Company uses a predetermined overhead rate in applying overhead to production orders on a labor cost basis in Department A and on a machine hours basis in Department B. At the beginning of the year, the company made the following estimates:
Dept. A Dept B.
direct labor cost \$60,000 \$40,000
factory over head \$90,000 \$45,000
direct labor hours 6,000 9,000
machine hours 2,000 15,000

What predetermined overhead rate would be used in Department A and Department B respectively?
150% and 300%.
150% and \$3.00.
\$1.50 and 300%.
\$1.50 and \$3.00

MC Qu. 82 Scottso Corporation applies overhead using a...
Scottso Corporation applies overhead using a normal costing approach based upon machine-hours. Budgeted factory overhead was \$266,400, budgeted machine-hours were 18,500. Actual factory overhead was \$287,920, actual machine-hours were 19,050. How much is the over- or underapplied overhead? (Do not round your intermediate calculations.)
\$21,520 underapplied
\$13,600 underapplied
\$7,920 overapplied
\$0

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Manal Elkhoshkhany, Bachelor's Degree
Satisfied Customers: 9887
Experience: Completed by BA degree in 1988 and graduated with a GPA of 4.0
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