1) Baltimore Manufacturing had a Work in Process balance of $87,000 on January 1, 2018. The year end balance of Work in Process was $54,000 and the Cost of Goods Manufactured was $780,000. Use this information to determine the total manufacturing costs incurred during the fiscal year 2018. (Round dollar values & enter as whole dollars only.)

2) During FY 2018 Bay Manufacturing had total manufacturing costs are $430,000. Their cost of goods manufactured for the year was $457,000.The January 1, 2019 balance of Work-in-Process Inventory is $51,000. Use this information to determine the dollar amount of the FY 2018 beginning Work-in-Process Inventory. (Round dollar values & enter as whole dollars only.)

3) Frederick Company's January 1, 2018 finished goods inventory was $52,000. The January 1, 2019 finished goods inventory is $78,000.Cost of goods manufactured for the FY 2018 was $259,000. Use this information to determine the dollar amount of the FY 2018 cost of goods sold. (Round dollar values & enter as whole dollars only.)

4) Alaska Corporation purchased, on account, 6,600 pounds of raw materials at $7.50 per pound on January 2, 2019. The production manager requisitioned and received 2,350 pounds of raw material into production on January 15.Use this information to prepare the General Journal entries (without explanation) for January 2 and January 15. If no entry is required then write "No Entry Required."

5) Baltimore Company uses a job order cost system and applies overhead based on estimated rates.The overhead application rate is based on total estimated overhead costs of $280,000 and direct labor hours of 25,000. During the month of February 2019, Job 2-1 incurred direct labor of 450 hours.Use this information to prepare the end of the month application General Journal entry (without explanation) of factory overhead for Job 2-1 for the month. If no entry is required then write "No Entry Required."

6) During March 2019, Virginia Bay Corporation recorded $275,000 of costs related to factory overhead.Alpha's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $291,000 would be incurred, and 5,300 direct labor hours would be worked.During March, 11,000 hours were actually worked. Use this information to determine the standard overhead rate.(round & enter any final dollar answers to the nearest cent):

7) During March 2019, Alaska Corporation recorded $257,000 of costs related to factory overhead.Alaska's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $250,000 would be incurred, and 12,500 direct labor hours would be worked.During March, 13,100 hours were actually worked. Use this information to determine the amount of overhead over or under applied.Enter overapplied overhead as anegativenumber.(round & enter any final dollar answers to the nearest whole dollar)

8) March 1, 201, Dorchester Company's beginning work in process inventory had 10,000 units. This is its only production department. Beginning WIP units were 50% complete a to conversion costs. Dorchester introduces direct materials at the beginning of the production process.During March, all beginning WIP was completed and an additional 23,500 units were started and completed. Dorchester also started but did not complete 6,500 units.These units remained in ending WIP inventory and were 40% complete a to conversion costs. Dorchester uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round & enter final answers to: the nearest whole dollar for total dollar answers, nearest penny for unit costs or nearest whole number for units)

9) Dorchester Company, on March 1, 2019 has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. On March 1, Dorchester started into production 18,500 units. At the end of the month there were 12,000 units completed and transferred into the Finished Goods Inventory. The ending WIP was 40% complete with respect to conversion. For the month of March the following costs were incurred and recorded in the WIP:

Direct Material$11,000

Direct Labor22,000

Factory Overhead10,000

Dorchester uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of conversion for the month of March: (Round & enter final answers to the nearest cent.)