1. Cribb Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 15,200 hours and the total estimated manufacturing overhead was $351,120. At the end of the year, actual direct labor-hours for the year were 14,700 hours and the actual manufacturing overhead for the year was $335,050. Overhead at the end of the year was: (Round your intermediate calculations to 2 decimal places.)

$4,520 underapplied

$9,520 underapplied

$4,520 overapplied

$9,520 overapplied

Job 593 was recently completed. The following data have been recorded on its job cost sheet:

2.

Direct materials	$2,450
Direct labor-hours	71	labor-hours
Direct labor wage rate	$ 13	per labor-hour
Machine-hours	131	machine-hours

The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 593 would be:

$2,531

$6,047

$3,373

$5,207

5. Baker Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $61,400 and 2,000 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $63,350 and actual direct labor-hours were 1,850.

The applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.)

$61,643

$56,795

$58,475

$53,819

6. Meyers Corporation had the following inventory balances at the beginning and end of November:

	November 1			November 30
Raw Materials	$	8,000		$	18,000
Finished Goods	$	22,000		$	15,000
Work in Process	$	3,000		$	5,000

During November, $17,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $7 per direct labor-hour, and it paid its direct labor workers $9 per hour. A total of 100 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $2,000 of direct materials cost. The Corporation incurred $12,000 of actual manufacturing overhead cost during the month and applied $11,000 in manufacturing overhead cost.

The actual direct labor-hours worked during November totaled: (Round your answers to the nearest dollar.)

1,333 hours

1,222 hours

1,571 hours

1,714 hours

7. Brusveen Corporation applies manufacturing overhead to jobs on the basis of direct labor-hours. The following information relates to Brusveen for last year:

	Estimated	Actual
Direct labor-hours	15,000	14,800
Manufacturing overhead cost	$300,000	$287,120

What was Brusveen's underapplied or overapplied overhead for last year?

$4,000 underapplied

$8,880 underapplied

$8,880 overapplied

$9,000 underapplied