1.

Compute the amount of raw materials used during November if $39,000 of raw materials were purchased during the month and if the inventories were as follows:

Inventories	Balance November 1			Balance November 30
Raw materials	$	10,600		$	5,800
Work in process	$	7,800		$	9,300
Finished goods	$	11,800		$	13,800

2.

Time Remaining 1 hour 54 minutes 40 seconds

01:54:40

Item 10

Item 10

Time Remaining 1 hour 54 minutes 40 seconds

01:54:40

During March, Pendergraph Corporation incurred $79,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $81,000.

The journal entry to record the application of Manufacturing Overhead to Work in Process would include a:

3.

Luebke Inc. has provided the following data for the month of November. The balance in the Finished Goods inventory account at the beginning of the month was $72,000 and at the end of the month was $32,000. The cost of goods manufactured for the month was $222,000. The actual manufacturing overhead cost incurred was $61,000 and the manufacturing overhead cost applied to Work in Process was $66,000. The company closes out any underapplied or overapplied manufacturing overhead to cost of goods sold. The adjusted cost of goods sold that would appear on the income statement for November is:

4.

Espresso Express operates a number of espresso coffee stands in busy suburban malls. The fixed weekly expense of a coffee stand is $900 and the variable cost per cup of coffee served is $0.17.

Required:

1. Fill in the following table with your estimates of the company's total cost and average cost per cup of coffee at the indicated levels of activity.

2. Does the average cost per cup of coffee served increase, decrease, or remain the same as the number of cups of coffee served in a week increases?

Required 1 Required 2 Fill in the following table with your estimates of the company's total cost and average cost per cup of coffee at the indicated levels of activity. (Round the "Average cost per cup of coffee served" to 3 decimal places.) Cups of Coffee Served in a Week 2,200 2,300 2,400 Fixed cost Variable cost Total cost Average cost per cup of coffee served Required 1 Required 2 > Required 1 Required 2 Does the average cost per cup of coffee served increase, decrease, or remain the same as the number of cups of coffee served in a week increases? Increase Decrease Remain the same Required 1 Required 2 >