1. Rapid Enterprise allocates manufacturing overhead to Work in Process on the basis of 80% of direct materials cost. If product 17x had $95,000 of manufacturing overhead to it during May, the direct materials assigned to product 17x was_________?

2. Solidity Inc. uses an actual manufacturing overhead rate based on direct labors to apply its indirect product costs to jobs. The following information has been collected for 2020:

Direct Materials 155,000

Direct Labor 205,000

Sales commissions 105,000

indirect labor 55,000

rent on office equipment 30,0000

depreciation- factory building 80,000

utilities-factory 105,000

Solidity used 10,000 direct labor hours and 25,000 machine hours during the previous year. assume there are no beginning or ending work in process inventory.

A. If 8,000 units of a single product were manufactured in 2020, what is the average cost per unit?

B. What is the cost of goods manufactured in 2020?