1. Assume the following:

• Estimated fixed manufacturing overhead for the coming period of $207,00.
• Estimated variable manufacturing overhead of $2.00 per direct labor hour.
• Actual manufacturing overhead for the period of $320,000.
• Actual direct labor-hours worked of 54,000 hours.
• Estimated direct labor-hours to be worked in the coming period of 55,000 hours.

The predetermined plant-wide overhead rate for the period is closest to:

A) $5.83 B) $5.93 C) $5.76

2. At the beginning of the year, a company estimated that 20,000 direct labor-hours would be required for the periods estimated level of production. The company also estimated $140,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $1.50 per direct labor-hour. The company incurred actual manufacturing overhead costs of $180,000 and it actually worked 20,000 direct labor-hours during the period.

Assume that Job X used 70 direct labor-hours. How much manufacturing overhead would be applied to Job X?

A) $625 B) $613 C) $603 D) $595

3. Assume the job cost sheet for Job X:

• It used 18 direct labor-hours.
• It incurred direct materials charges of $500.
• Its total job cost is $1,245.

If the plant-wide predetermined overhead rate per direct labor-hour is $13.00, then how much direct labor cost was charged to Job X?

A) $511 B) $745 C) $234 D) $732

4. Assume that a company pays a 5% sales commission.

• A companys plant-wide predetermined overhead rate is $12.25 per direct labor-hour.
• 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?

A) $1,091.53 B) $720.50 C) $1,134.53 D) $1,080.50