1. During FY 2018, Towson Manufacturing had a beginning finished goods inventory of $22,000 & ending finished goods inventory of $22,500.Beginning work-in-process was $12,000and ending work-in-process was 12,500.Factory overhead was $22,500.The total manufacturing costs amounted to $254,000.Use this information to determine the FY 2018 Cost of Goods Sold. (Round enter as whole dollars only.)

2. During FY 2019, Dorchester Company plans to sell Widgets for $15 a unit. Current variable costs are $4 a unit and fixed costs are expected to total of $144,000. Use this information to determinethe number of units of Widgets for Dorchester to breakeven.(Round to the nearest whole number)

3. During FY 2019, Dorchester Company plans to sell Widgets for $11 a unit. Current variable costs are $7 a unit and fixed costs are expected to total of $109,000. Use this information to determinethe dollar value of sales for Dorchester to breakeven.(Round to the nearest whole dollar)

4. 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 $320,000 and direct labor hours of 9,200. During the month of February 2019, actual direct labor hours of 9,300 were incurred. Use this information to determine the amount of factory overhead that was applied in February.(round answer to the nearest whole dollar):