1. Job 910 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $ 2,428 Direct labor-hours 75 labor-hours Direct labor wage rate $ 20 per labor-hour Machine-hours 132 machine-hours The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $21 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 910 would be:

Multiple Choice

$3,928

$7,540

$4,024

$6,700

2.

Eisentrout Corporation has two production departments, Machining and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Machining Departments predetermined overhead rate is based on machine-hours and the Customizing Departments predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:

	Machining		Customizing
Machine-hours		15,000		15,000
Direct labor-hours		14,000		3,000
Total fixed manufacturing overhead cost	$	58,500	$	14,700
Variable manufacturing overhead per machine-hour	$	1.10
Variable manufacturing overhead per direct labor-hour			$	4.30

During the current month the company started and finished Job T272. The following data were recorded for this job:

Job T272:	Machining		Customizing
Machine-hours		50		40
Direct labor-hours		30		30

The estimated total manufacturing overhead for the Machining Department is closest to:

Multiple Choice

$75,000

$58,500

$16,500

$85,000

3. Bims

Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 3,200 units in its beginning work in process inventory that were 70% complete with respect to conversion costs. An additional 64,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 24,000 units in the ending work in process inventory of the Assembly Department that were 60% complete with respect to conversion costs.

What were the equivalent units for conversion costs in the Assembly Department for the month?

Multiple Choice

A. 43,200

B. 84,800

C. 55,360

D. 57,600