1.

Nidoran Woodworking Corporation produces fine cabinets. The company uses a job-order costing system in which its predetermined overhead rate is based on capacity. The capacity of the factory is determined by the capacity of its constraint, which is an automated shaper. Additional information is provided below for the most recent month:

Estimates at the beginning of the month:
Estimated total fixed MOH	99,225
Capacity of the shaper	700 hours
Actual results:
Sales	79,268
Direct materials	12,200
Direct labor	17,400
Actual total fixed MOH	35,700
Selling and administrative expense	8,100
Actual hours of shaper use	1,300 hours

The TOTAL MANUFACTURING COSTS amount to ______________.

2.

Swirlix Semicon Manufacturing Inc uses machine-hours (MHs) for its overhead rate. The production data for the month of March is as follows:

Estimated MOH costs	555,000
Estimated allocation base	15,000 MHs
Predetermined overhead rate	?
Actual amount of allocation base	13,820 MHs
Actual manufacturing overhead	520,150
Applied manufacturing overhead	?
Over or (under) applied overhead	?

Swirlix's Over (Under) Applied Overhead is ______________.

** INDICATE in the solution sheet whether MOH is OVERAPPLIED or UNDERAPPLIED.

CAUTION: If the answer is UNDERAPPLIED encode the minus sign before the numerical answer. Do not place any spaces.