1. The following calendar year information about the Tahoma Corporation is available on December 31: Advertising expense.................28,800 depreciation of factory equipment...42,320 depreciation of office equipment....10,800 direct labor........................142,600 factory utiXXties...................35,650 interest expense....................6,650 inventories Jan. 1 Raw materials....................3,450 Goods in process.................17,250 finished goods...................35,650 inventories Dec. 31 Raw materials....................2,300 Goods in process.................20,700 Finsished goods..................31,050 Raw materials purchases.............132,450 Rent on factory building............41,400 Indirect labor......................51,750 Sales commissions...................16,500 The company applies overhead on the basis of 125% of direct labor costs. Calculate the amount of over- or underapplied overhead. 2. A company uses a process cost accounting system. The following information is available regarding direct labor for the current year: >Goods in process, January 1.....5,500 units, 80% complete >goods in process, dec 31.....8,800 units, 40% complete >units completed and tansferred to finished goods.....46,900 units >Direct labor costs during the year....$266,300 (a) Calculate the equivalent units of production for direct labor for the year. (b) Calculate the average cost per equivalent unit for direct labor (round to the nearest cent). 3. A retail store has three departments, A, B, and C, each of which has four full-time employees. The store does general advertising that benefits all departments. Advertising expense totaled $90,000 for the current year, and departmental sales were: Dept A......356,250 Dept B......641,250 Dept C......427,500 How much advertising expense should be allocated to each department? Thank You