1. During the month of May, direct labor cost totaled $11,600 and direct labor cost was 40% of prime cost. If total manufacturing costs during May were $79,000, the manufacturing overhead was:

Multiple Choice A) $29,000 B) $50,000 C) $17,400 D) $67,400

2. Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 2,200 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Materials costs $ 7,300 50% Conversion costs $ 3,500 20% A total of 8,600 units were started and 7,900 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Cost Materials costs $ 160,500 Conversion costs $ 122,200 The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs. The cost per equivalent unit for materials for the month in the first processing department is closest to:

Multiple Choice A)$16.19 B) $12.30 C) $12.55 D)$11.78

3. Data concerning Follick Corporation's single product appear below: Selling price per unit $ 240.00 Variable expense per unit $ 76.80 Fixed expense per month $ 146,880 The break-even in monthly dollar sales is closest to: (Round your intermediate calculations to 2 decimal places.) Garrison 16e Rechecks 2017-08-04 Multiple Choice $146,880 $285,120 $216,000 $432,000 Compute the amount of raw materials used during November if $38,500 of raw materials were purchased during the month and if the inventories were as follows: Inventories Balance November 1 Balance November 30 Raw materials $ 10,400 $ 5,700 Work in process $ 7,700 $ 9,200 Finished goods $ 11,700 $ 13,700

Multiple Choice A) $40,000 B) $39,700 C) $37,200 D) $43,200

4. Normand Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory 700 Materials costs $ 8,700 Conversion costs $ 3,700 Percent complete with respect to materials 70 % Percent complete with respect to conversion 10 % Units started into production during the month 6,400 Units transferred to the next department during the month 5,600 Materials costs added during the month $ 92,200 Conversion costs added during the month $ 269,600 Ending work in process inventory: Units in ending work in process inventory 1,500 Percent complete with respect to materials 80 % Percent complete with respect to conversion 25 % What are the equivalent units for materials for the month in the first processing department?

Multiple Choice A) 4,900 B) 7,100 C) 1,200 D) 6,310