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

12...On August 1, Shead Corporation had $30,400 of raw materials on hand. During the month, the company purchased an additional $80,000 of raw materials. During August, $85,100 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $4,000. Prepare journal entries to record these events. Use those journal entries to answer the following questions: The credits to the Raw Materials account for the month of August total: $85,100 $110,400 $80,000 $81,100

13...Eade Company's quality cost report is to be based on the following data: Liability arising from defective products $36,100 Lost sales due to poor quality $20,300 Test and inspection of in-process goods $11,200 Quality circles $63,300 Net cost of spoilage $60,200 Debugging software errors $59,800 Rework labor and overhead $24,100 Final product testing and inspection $44,400 Statistical process control activities $43,100 What would be the total external failure cost appearing on the quality cost report? $80,100 $362,500 $200,500 $56,400

14....At the beginning of the year, manufacturing overhead for the year was estimated to be $272,550. At the end of the year, actual direct labor-hours for the year were 24,300 hours, the actual manufacturing overhead for the year was $267,700, and manufacturing overhead for the year was overapplied by $11,750. If the predetermined overhead rate is based on direct labor-hours, then the estimated direct labor-hours at the beginning of the year used in the predetermined overhead rate must have been: (Round your intermediate calculations to 2 decimal places.) 24,300 direct labor-hours 23,300 direct labor-hours 22,200 direct labor-hours 23,700 direct labor-hours

15....Eade Company's quality cost report is to be based on the following data: Liability arising from defective products $40,000 Lost sales due to poor quality $22,600 Test and inspection of in-process goods $19,700 Quality circles $67,100 Net cost of spoilage $63,200 Debugging software errors $61,900 Rework labor and overhead $19,100 Final product testing and inspection $48,500 Statistical process control activities $36,700 What would be the total external failure cost appearing on the quality cost report? $84,500 $62,600 $206,800 $378,800

16....Carbaugh Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. Production volume 11,800 units 12,800 units Direct materials $77.90 per unit $77.90 per unit Direct labor $55.20 per unit $55.20 per unit Manufacturing overhead $73.90 per unit $68.90 per unit The best estimate of the total cost to manufacture 12,400 units is closest to: (Do not round intermediate calculations.) $2,535,105 $2,528,400 $2,497,110 $2,546,280

17...Buckeye Company has provided the following data for maintenance cost: Prior Year Current Year Machine hours 18,500 21,100 Maintenance cost $30,500 $34,140 Maintenance cost is a mixed cost with variable and fixed components. The fixed and variable components of maintenance cost are closest to: $4,600 per year plus $1.40 per machine hour $4,600 per year plus $.714 per machine hour $30,500 per year plus $1.40 per machine hour $29,540 per year plus $.714 per machine hour

18...The following costs were incurred in September: Direct materials $43,100 Direct labor $24,800 Manufacturing overhead $18,100 Selling expenses $20,300 Administrative expenses $28,700 Prime costs during the month totaled: $67,900 $86,000 $135,000 $42,900

19...Compute the amount of raw materials used during August if $26,000 of raw materials were purchased during the month and the inventories were as follows: Inventories Balance August 1 Balance August 31 Raw materials $1,600 $2,100 Work in process $8,000 $12,000 Finished goods $32,000 $16,000 $14,100 $25,500 $12,000 $29,700

20.....Supply costs at Lattea Corporation's chain of gyms are listed below: Client-Visits Supply Cost March 11,648 $28,562 April 11,444 $28,396 May 11,976 $28,820 June 12,100 $28,894 July 11,708 $28,623 August 11,194 $28,222 September 11,988 $28,821 October 11,679 $28,579 November 11,827 $28,704 Management believes that supply cost is a mixed cost that depends on client-visits. Use the high-low method to estimate the variable and fixed components of this cost, Compute the variable component first, rounding off to the nearest whole cent. Then compute the fixed component, rounding off to the nearest whole dollar. Those estimates would be closest to: (Round your Variable cost per unit to 2 decimal places.) $2.43 per client-visit; $28,624 per month $0.78 per client-visit; $19,435 per month $1.32 per client-visit; $12,882 per month $0.74 per client-visit; $19,940 per month