1. The following costs were incurred in September: Direct materials $44,200 Direct labor $31,800 Manufacturing overhead $25,200 Selling expenses $22,100 Administrative expenses $37,100 Conversion costs during the month totaled: $160,400 $76,000 $69,400 $57,000

2. Eade Company's quality cost report is to be based on the following data: Liability arising from defective products $37,000 Lost sales due to poor quality $14,900 Test and inspection of in-process goods $19,400 Quality circles $70,100 Net cost of spoilage $68,300 Debugging software errors $57,500 Rework labor and overhead $27,100 Final product testing and inspection $47,600 Statistical process control activities $45,600 What would be the total internal failure cost appearing on the quality cost report? $152,900 $42,000 $94,500 $91,800

3.Dapper Corporation had only one job in process on May 1. The job had been charged with $1,310 of direct materials, $3,440 of direct labor, and $6,060 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $16.40 per direct labor-hour. During May, the following activity was recorded: Raw materials (all direct materials): Beginning balance $ 10,100 Purchased during the month $21,700 Used in production $29,300 Labor: Direct labor-hours worked during the month 2,250 Direct labor cost incurred $29,700 Actual manufacturing overhead costs incurred $35,600 Inventories: Raw materials, May 30 ? Work in process, May 30 $14,200 Work in process inventory on May 30 contains $3,036 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The balance in the raw materials inventory account on May 30 was: $2,620 $2,500 $3,020 $2,380

4. A manufacturing company prepays its insurance coverage for a three-year period. The premium for the three years is $3,960 and is paid at the beginning of the first year. Ninety percent of the premium applies to manufacturing operations and ten percent applies to selling and administrative activities. What amounts should be considered product and period costs respectively for the first year of coverage? Product Period $2,376 $264 $3,564 $396 $1,188 $132 $3,960 $0

5. Job 593 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $2,412 Direct labor-hours 74 labor-hours Direct labor wage rate $ 21 per labor-hour Machine-hours 137 machine-hours The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $22 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 593 would be: $4,304 $3,966 $7,820 $6,980

6..Cribb Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 14,800 hours and the total estimated manufacturing overhead was $327,080. At the end of the year, actual direct labor-hours for the year were 13,900 hours and the actual manufacturing overhead for the year was $302,990. Overhead at the end of the year was: (Round your intermediate calculations to 2 decimal places.) $4,200 overapplied $9,200 underapplied $4,200 underapplied $9,200 overapplied

7...Eade Company's quality cost report is to be based on the following data: Liability arising from defective products $32,000 Lost sales due to poor quality $13,000 Test and inspection of in-process goods $11,000 Quality circles $62,000 Net cost of spoilage $59,000 Debugging software errors $57,000 Rework labor and overhead $18,000 Final product testing and inspection $40,000 Statistical process control activities $36,000 What would be the total appraisal cost appearing on the quality cost report? $81,000 $51,000 $70,000 $149,000

8..At an activity level of 9,400 machine-hours in a month, Nooner Corporation's total variable production engineering cost is $828,140 and its total fixed production engineering cost is $222,300. What would be the total production engineering cost per unit, both fixed and variable, at an activity level of 9,500 machine-hours in a month? Assume that this level of activity is within the relevant range. (Do not round intermediate calculations.) $111.68 $111.15 $111.50 $110.61

9....Cerrone Inc. has provided the following data for the month of July. The balance in the Finished Goods inventory account at the beginning of the month was $54,000 and at the end of the month was $40,400. The cost of goods manufactured for the month was $269,000. The actual manufacturing overhead cost incurred was $145,100 and the manufacturing overhead cost applied to Work in Process was $133,000. The adjusted cost of goods sold that would appear on the income statement for July is: $270,500 $282,600 $255,400 $294,700

10....[The following information applies to the questions displayed below.] Meyers Corporation had the following inventory balances at the beginning and end of November: November 1 November 30 Raw Materials $ 40,000 $ 18,000 Finished Goods $ 110,000 $ 75,000 Work in Process $ 16,000 $ 25,000 During November, $85,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $7 per direct labor-hour, and it paid its direct labor workers $9 per hour. A total of 500 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $10,000 of direct materials cost. The Corporation incurred $60,000 of actual manufacturing overhead cost during the month and applied $55,000 in manufacturing overhead cost.

10. Required information The direct materials cost in the November 1 Work in Process inventory account totaled: $12,500 $4,500 $8,000 $11,500 11....The actual direct labor-hours worked during November totaled: (Round your answers to the nearest dollar.) 8,571 hours 7,857 hours 6,111 hours 6,667 hours