11.During FY 2019, Dorchester company plans to sell widgets for $12 a unit. Current variable costs are $4 a unit and fixed costs are expected to total of $186,000. Determine the dollar value of sales for dorchester to breakeven.

12.Baltimore company uses a job order cost system and applies overhead based on estimated rates. The overhead application rate is based on total estimated overhead costs of $370,000 and direct labor hours of 8,400. During the month of February 2019, actual direct labor hours of 9,900 were incurred. Determine the amount of factory overhead that was applied in February.

13.During March 2019, Annapolis Corporation recorded $42,600 of costs related to factory overhead. ALpha's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $42,100 would be incurred, and 5,000 direct labor hours would be worked. During March 5,750 hours were actually worked. determine the amount of overhead that was over/under applied.

14.On May 21, 2019, Christine worked 5.5 hours on Job A-1 and 3 hours on general "overhead activities." Christine is paid $13 per hour. overhead is applied based on $30 per direct labor hour. Additionally, on May 21 Job A-1 requisitioned and entered into production $240 of direct material. On May 21, Christine while working on Job A-1 used $27 of indirect material. Indirect material is included in the overhead application rate. Determine the total cost that should have been recorded in the work in process for job a-1 on may 21?

15.Bethesda Company's April 1, 2019 beginning work in process was 600 units. During April an additional 2,500 units were put into production. At the end of April all units were completed except for 975 units. Determine number of units completed