12-14. 14 is high-low method

lhe tollowing information is available at the end of June: Balance in Work in Process Inventory on June 1 Direct material costs for June Direct labor costs for June $41,800 75,500 Overhead applied at rate of 130% per direct labor hour workers are paid $10 per direct labo Jobs completed during June 60,500 Job 88 Job 89 Job 90 Job 92 Jobs 91 and 93 were not completed at the end of June. $38,000 52,000 69,000 43,150 12. Compute Total Manufacturing for June. Dm+ DLt FOH A. $202,150 B. $214,650 C. $143,865 D. $213,900 13. Compute the balance in the Work in Process Inventory account on June 30. A. $50,700 B. $54,300 C. S202,I50 D. $16,485 14. Given the following cost and activity observations for Yolanda Company's utilities, usc method to calculate Yolanda's variable cost per machine hour for utilities Machine Hours 19,000 18,000 27,000 28,000 Cost September $4,100 October November3,900 December4,500 3,700 45003 700 1 0 A. $12.50 B. $4.86 C. $.25 D. $.08 soo