1.) cooper company uses a job costing system. the companys schedule of cost of good manufactured showed the following amounts for september.

cost of goods manufactured $52,000

cost of direct materials used $27,000

cost of direct labour ($18 per hour)

work in process inventory, september 1 $2,000

Manufacturing overhead cost is allocated at the rate of $12 per direct labour hour. actual manufacturing overhead costs for september amount to $22000.

What is the amount of allocated manufacturing overheaD costs for the month at copper company?

2.) Babcox Manufacturing uses a predetermined manufacturing overhead rate based on direct labor hours to allocate manufacturing overhead to jobs. Selected data about the company's operations follows:

Actual manufacturing overhead cost

$400,000

Estimated manufacturing overhead cost

$420,000

Estimated direct labor cost

$180,000

Estimated direct labor hours

60,000

Actual direct labor hours

55,000

Estimated machine hours

80,000

Actual machine hours

84,000

By how much was manufacturing overhead overallocated or underallocated for the year?

3.) Adams company uses a process system. during the current period, 1600 units were started and 1200 units were completed and transferred out. ending units were 70% completed for materials and 35% complete for conversion costs. direct materials costs added were $32,500, and conversion costs added were $31,400. there was no beginning WIP inventory , and conversion costs are added evenly throughout the process. at the end of the period, the cost per equivalent unit for direct materials for the adams company would be closest fo:

a.) $26.17

b.) $27.08

c.) $23.43

d.) $21.96