1- ABC Company uses a predetermined overhead rate in applying overhead to production orders. At the beginning of the most recently completed year, the company made the following estimates:

	Dept A	Dept B
Direct Labor Cost	80,600	90,000
Manufacturing Overhead	70,000	40,000
Direct-labor-hours	8,000	6,000
Machine-hours	3,000	10,000

1. What is the POHR in Department A if it uses direct labor hours?
2. What is the POHR in Department A if it uses machine hours?
3. What is the POHR in Department B if it uses direct labor hours?
4. What is the POHR in Department B if it uses machine hours?

2- ABC Corporation reported the following data for the month of January:

Inventories	Beginning	Ending
Raw materials	43,000	28,000
Work in Process	35,000	42,000
Finished Goods	10,000	32,000
Raw Materials Purchases	30,000
Direct Labor Costs	20,000
Manufacturing Overhead	26,000

Required: Prepare Cost of Goods Manufactured Statement