1. Assume (1) estimated fixed manufacturing overhead for the coming period of $211,000, (2) estimated variable manufacturing overhead of $2.00 per direct labor hour, (3) actual manufacturing overhead for the period of $320,000, (4) actual direct labor-hours worked of 54,000 hours, and (5) estimated direct labor-hours to be worked in the coming period of 55,000 hours. The amount of overhead applied to production during the period is closest to: (Round your intermediate value of "Predetermined overhead rate" to two decimal places.)

Multiple Choice

$325,926.

$315,360.

$327,044.

$321,000.

2. Assume (1) estimated fixed manufacturing overhead for the coming period of $221,000, (2) estimated variable manufacturing overhead of $2.00 per direct labor hour, (3) actual manufacturing overhead for the period of $320,000, (4) actual direct labor-hours worked of 54,000 hours, and (5) estimated direct labor-hours to be worked in the coming period of 55,000 hours. The predetermined plantwide overhead rate for the period is closest to:

Multiple Choice

$5.82.

$6.09.

$5.93.

$6.02.

3. Assume a company had no jobs in progress at the beginning of July and no beginning inventories. It started and completed only two jobs during JulyJob Y and Job Z. The company uses a plantwide predetermined overhead rate 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 Y and Z:

Estimated total fixed manufacturing overhead	$ 13,000
Estimated variable manufacturing overhead per direct labor-hour	$ 1.00
Estimated total direct labor hours to be worked	2,000
Total actual manufacturing overhead costs incurred	$ 12,800

	Job Y	Job Z
Direct materials	$ 13,000	$ 8,000
Direct labor cost	$ 21,000	$ 7,500
Actual direct labor hours worked	1,580	500

How much manufacturing overhead was applied to Job Y?