1. Assume (1) actual machine-hours worked during the period of 54,000 hours, (2) manufacturing overhead applied to production during the period of $432,000, (3) estimated fixed manufacturing overhead of $331,800, and (4) estimated variable manufacturing overhead cost per machine-hour of $2.00. The estimated amount of the allocation base (machine-hours) is closest to:

2.Assume (1) actual machine-hours worked during the period of 54,000 hours, (2) estimated machine-hours to be worked during the coming period of 55,000 hours, (3) manufacturing overhead applied to production during the period of $432,000, and (4) estimated variable manufacturing overhead per machine-hour of $2.35. The estimated fixed manufacturing overhead cost is closest to:

3. Assume a company started and completed numerous jobs during Julyone of which was Job Z. The company uses two departmental predetermined overhead rates. The rate in the Machining Department is based on machine-hours and the rate in the Assembly Department is based on direct labor-hours. The following additional information from the month of July is available for the company as a whole and for Jobs Z:

	Machining				Assembly
Estimated total fixed manufacturing overhead	$	48,000			$	30,000
Estimated variable manufacturing overhead per machine-hour	$	1.50
Estimated variable manufacturing overhead per direct labor-hour					$	2.00
Estimated total machine-hours to be used		12,000
Estimated total direct labor hours to be worked						10,000

Job Z	Machining					Assembly
Direct materials	$	750			$	800
Direct labor	$	300			$	1,000
Machine-hours		40
Direct labor-hours						60

What is the total job cost for Job Z?

4. Assume that a company pays a 5% sales commission. Also, assume (1) a companys plantwide predetermined overhead rate is $16.25 per direct labor-hour, and (2) its job cost sheet for Job X shows that this job used 18 direct labor-hours and incurred direct materials and direct labor charges of $500 and $360, respectively. What is the total cost of Job X?