1) The Walden Manufacturing Corp. has office support salaries of $5,200, factory supplies of $2,300, indirect labor of $7,300, direct materials of $17,300, advertising expense of $3,800, office expense of $14,600, and direct labor of $21,600. What is the total period cost?

2) Jordan Sports Inc. has labor costs and overhead totaling $1.6 million during a given period. The company purchased $9.5 million of materials during the period and used $8.8 million of this amount. What is the amount of total manufacturing cost for the period? (Enter your answer in millions rounded to 1 decimal place.)

3) Johnson Inc. is a job-order manufacturing company that uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours are 95,000 and estimated factory overhead is $617,500. The following information is for September of the current year. Job A was completed during September, and Job B was started but not finished.

September 1, inventories
Materials inventory	$	8,600
Work-in-process inventory (All Job A)		33,400
Finished goods inventory		72,500
Material purchases		120,500
Direct materials requisitioned
Job A		76,000
Job B		39,000
Direct labor hours
Job A		5,300
Job B		3,100
Labor costs incurred
Direct labor ($8.50/hour)		71,400
Indirect labor		14,600
Supervisory salaries		7,100
Rental costs
Factory		8,100
Administrative offices		2,900
Total equipment depreciation costs
Factory		9,150
Administrative offices		3,250
Indirect materials used		13,100

Required:

1. What is the total cost of Job A?

2. What is the total factory overhead applied during September?

3. What is the overapplied or underapplied overhead for September?

4) Womble Inc. has beginning inventory of $490 and an ending inventory of $490 for a given period in which it purchased $15,700 worth of materials. What is the dollar amount of materials used in this period?