1. The Work in Process inventory account of Ninetales Publishing Inc shows a total manufacturing cost of 20,000 at the end of an accounting period. The job cost sheets of the two uncompleted jobs show charges of 6,000 and 5,000 for materials, and charges of 2,000 and 4,000 for direct labor. From this information, it appears that the company is using a predetermined overhead rate, as a percentage of direct labor costs, of _______%.

2. 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.