1. Onix Manufacturing Company Inc uses direct labor hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor hours were 16,100 hours and the total estimated manufacturing overhead was 362,250. At the end of the year, actual direct labor hours for the year were 17,050 hours and the actual manufacturing overhead for the year was 395,000. The amount of OVER (UNDER) APPLIED OVERHEAD amount to _____________.

** 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.

2, Regirock Incorporated a manufacturer of gravel and sand, has provided the following data for the month of March. The balance in the Work in Process inventory account was 55,000 at the beginning of the month and 37,000 at the end of the month. During the month, Regirock incurred direct materials cost of 145,400 and a direct labor cost of 78,700. The actual manufacturing overhead cost incurred was 18,000. The applied manufacturing overhead cost was 75% of direct labor cost.

The Work-in-Process for the period was _____________.

3. Octillery Manufacturing Inc uses a job-order costing system. During the month materials purchased on credit amounted to 198,000; the raw materials issued to the production amounted to 195,000 of which 50,000 were indirect. Factory payroll incurred amounted to 370,000, paid in cash, of which 45,000 was indirect labor. The firm uses a predetermined overhead application rate of 125% of direct labor cost. Total overhead costs incurred during the month amounted to 392,800. The amount of OVER (UNDER) APPLIED OVERHEAD amount to _____________.

** 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.