1) During FY 2019, Dorchester Company plans to sell Widgets for $14 a unit. Current variable costs are $5 a unit and fixed costs are expected to total of $104,000. Use this information to determinethe dollar value of sales for Dorchester to breakeven.(Round to the nearest whole dollar)

2) 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 $390,000 and direct labor hours of 10,000. During the month of February 2019, actual direct labor hours of 9,500 were incurred. Use this information to determine the amount of factory overhead that was applied in February.(round answer to the nearest whole dollar):

3) During March 2019, Annapolis Corporation recorded $43,600 of costs related to factory overhead.Alpha's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $41,500 would be incurred, and 4,000 direct labor hours would be worked.During March, 6,250 hours were actually worked. Use this information to determine the amount of factory overhead that was (over) or under applied.(Round answers to the nearest whole dollar.Enter as a positive number if under applied.Enter as a negative number if over applied.)

4) On May 21, 2019, Christine worked 4.0 hours on Job A-1, and 3 hours on general "overhead activities."Christine is paid $18 per hour.Overhead is applied based on $20 per direct labor hour.Additionally, on May 21 Job A-1 requisitioned and entered into production $230 of direct material.On May 21, Christine, while working on Job A-1 used $27 of indirect material.Indirect material is included in the overhead application rate.Use this information to determine thetotal cost that should have been recorded in the Work in Process for Job A-1 on May 21?Round your answer to the closest whole dollar.

5) Bethesda Company's April 1, 2019 beginning work in process was 900 units. During April an additional 2,000 units were put into production. At the end of April all units were completed except for 875 units. Use this information to determine number of units completed.