1) Andrea Manufacturing Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 85,500 actual direct labor-hours and incurred $431,250 of actual manufacturing overhead cost. The Corporation had estimated that it would work 82,500 direct labor-hours during the year and incur $371,250 of manufacturing overhead cost.

The Corporation's manufacturing overhead cost for the year was over or underapplied by:

2)

Hayden Caldwell soft drink processing company uses a process costing system to collect costs related to the production of its pineapple flavored drink. There are two departments within the company, department A mixed the drinks and department B bottle the drink. All completed products from Department A goes to Department B. The finished products from Department B are transferred to the finished goods warehouse. The following information relates to Samanthas two departments for the month of April:

	Dept. A	Dept. B
Beginning WIP	22,000.00	12,000.00
Direct Material	68,000.00	?
Direct Labor	18,500.00	22,800.00
AMOH	24,250.00	38,900.00
Ending WIP	6,500.00	7,200.00

How many cases of soft drink were completed and transferred to Finished Goods?