11. [Answer & Solving Process] Milan Manufacturing Company has identified three cost pools (activities) to allocate overhead costs. The following ABC costing information is provided: Cost Pool Supervision of direct labor Machine maintenance Facility rent Total overhead costs Overhead Costs $539,000 $220,000 $215,000 $974,000 Cost driver Direct labor-hours Machine-hours Square feet of area Activity level 920,000 100,000 160,000 The accounting records show that the Mossman Job consumed the following resources: Cost driver Direct labor-hours Machine-hours Square feet of area Actual level 250 1,720 120 Under activity-based costing, what is the amount of machine maintenance costs allocated to the Mossman Job? (Do not round any intermediary calculations and round the final answer to the nearest integer.) 1 $16,753 2 $3,784 3 $390 4 $378 5 $782 12. [Answer & Solving Process Sejong Company started operation in September, this year. The company has initiated the production of three ships, and it has accumulated direct costs as incurred in September as follows: Direct materials cost Direct labor cost Ship 1 $120,000 180,000 Ship 2 $240,000 220,000 Ship 3 $240,000 100,000 Total $600,000 500,000 The company allocates manufacturing overhead costs using direct labor costs. Total overhead costs incurred in September were $900,000. The company has completed the production of Ship 1 and Ship 2 but has not completed the production of Ship 3. Ship I was sold at $1,200,000 during the month, and Ship 2 has not been sold until the end of September. What is the ending balance of Finished Goods at the end of September? $2,000,000 2 $396,000 3 $856,000 4 $624,000 6 $520,000 6/8