1. Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data:

Total direct labor-hours		107,000
Total fixed manufacturing overhead cost	$	406,600
Variable manufacturing overhead per direct labor-hour	$	5.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job		100
Total direct labor-hours		100
Direct materials	$	800
Direct labor cost	$	10,700

The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)

Garrison 16e Rechecks 2017-06-22, 2017-08-01

Multiple Choice

• $11,580

• $11,500

• $1,680

• $12,380

2. Kostelnik Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $555,000, variable manufacturing overhead of $2.10 per machine-hour, and 74,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed:

Number of units in the job		20
Total machine-hours		80
Direct materials	$	870
Direct labor cost	$	1,740

The unit product cost for Job A496 is closest to: (Round your intermediate calculations to 2 decimal places.)

Garrison 16e Rechecks 2017-06-22

Multiple Choice

• $130.50

• $32.62

• $42.23

• $168.90

3. Compute the amount of raw materials used during November if $35,500 of raw materials were purchased during the month and if the inventories were as follows:

Inventories	Balance November 1			Balance November 30
Raw materials	$	9,200		$	5,100
Work in process	$	7,100		$	8,600
Finished goods	$	11,100		$	13,100

Multiple Choice

• $37,000

• $36,100

• $33,600

• $39,600