1.

2.

85,000

Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: Factory utilities: $80,000 Factory foremen salaries: $80,000 Machinery setup costs: $24,000 Total manufacturing overhead: $184,000 The company uses activity-based costing to allocate its manufacturing overhead costs to products based on the following schedule: Overhead Cost Factory Utilities Factory foremen salaries Setup costs Allocation Base Direct labor-hours Machine hours Number of production runs Estimated Activity Level 14,020 16,750 108 During the current month, the following levels of activities were incurred: Direct Labor Costs Direct Labor Hours Machine Hours Production Runs Units Produced Car Seats $ 51,360 4,280 5,150 30 1,400 Strollers $ 86,400 7,200 8,800 50 2,400 Baby Swings $ 30,480 2,540 2,800 28 850 Total $ 168,240 14,020 16,750 108 4,650 What are the factory foremen salaries allocated to Car Seats during the current month? (Do not round intermediate calculations. Round your answer to the nearest dollar.) Capri Boat Corporation uses a job order cost system and applies overhead based on a percentage of direct labor cost. Cost flows through the work in Process Inventory account during March are given below: Credit 195, 200 Beginning Balance Direct Materials Direct Labor Overhead Ending Balance Work in Process Debit 0 Transferred Out 58,000 101,000 121,200 85,000 Only Job #007 was still in process at the end of March and this job had been charged with $19,000 in direct materials cost. The amount of direct materials cost charged to completed jobs during March was: Multiple Choice O $39,000. $50,500. O $9,500