13.During March 2019, Annapolis Corporation recorded $43,400 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 $42,300 would be incurred, and 4,500 direct labor hours would be worked.During March, 4,250 hours were actually worked. Use this information to determine the amount of factory overhead that was (over) or under applied.(Round answers to the nearest whole dollar.Enter as a positive number if under applied.Enter as a negative number if over applied.)

14.On May 21, 2019, Christine worked 6.5 hours on Job A-1, and 3 hours on general "overhead activities."Christine is paid $17 per hour.Overhead is applied based on $20 per direct labor hour.Additionally, on May 21 Job A-1 requisitioned and entered into production $230 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.Use this information to determine thetotal cost that should have been recorded in the Work in Process for Job A-1 on May 21?Round your answer to the closest whole dollar.

15.Bethesda Company's April 1, 2019 beginning work in process was 550 units. During April an additional 2,500 units were put into production. At the end of April all units were completed except for 525 units. Use this information to determine number of units completed.

16.On March 1, 2019, Baltimore Company's beginning work in process inventory had 10,000 units. This is its only production department. Beginning WIP units were 50% completeas to conversion costs. Baltimore introduces direct materials at the beginning of the production process.During March, a total of 21,400 units were started and the ending WIP inventory had 5,000 units which were 30% completeas to conversion costs.Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round answer to the nearest whole number of units)

17.On March 1, 2019,Annapolis Company has a beginning Work in Process inventory of zero.All materials are added into production at the beginning of its production.There is only one production WIP inventory.During the month 22,000 units were started. At the end of the month all started units were 60% complete with respect to conversion. Direct Materials placed into production had a total cost of $415,000 and the total conversion cost for the month was $473,000.Annapolis uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of direct material for the month of March. (Round answer to the nearest cent.)

18.On March 1, 2019,Annapolis Company has a beginning Work in Process inventory of zero.All materials are added into production at the beginning of its production.There is only one production WIP inventory.During the month 20,000 units were started. At the end of the month all started units were 50% complete with respect to conversion. Direct Materials placed into production had a total cost of $440,000 and the total conversion cost for the month was $298,000.Annapolis uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of conversion for the month of March. (Round answer to the nearest cent.)

19.On January 1, Easton Company had cash on hand of $110,000.All of January's $244,000 sales were on account. December sales of $202,000 were also all on account.Experience has shown that Easton typically collects 25% of receivables in the month of the sale and the balance the following month.All materials and supplies are purchased on account and Easton has a history of paying for half of these purchases in the month of purchase and half the following month.Such purchases were $159,000 for December and $163,000 for January.All other expenses including wages are paid in the month incurred.These amounted to $42,000 in December and $56,000 in January.Use this information to determine the projected ending balance of cash on hand for January. (Round answer to the nearest whole dollar)

20. On January 2, 2018, Baltimore Company purchased 12,000 shares of the stock of Towson Company at $12 per share.Baltimore obtained significant influence as the purchase represents a 40% ownership stake in Towson Company.On August 1, 2018, Towson Company paid cash dividends of $25,000.Baltimore Company intended this investment to a long-term investment.On December 31, 2018, Towson Company reported $65,000 of net income for FY 2018.Additionally, the current market price for Towson Company's stock increased to $19 per share at the end of the year.Use this information to determine, how much Baltimore Company should report for its investment in Towson Company on December 31, 2018. (Round to the nearest dollar.)

21.On January 2, 2018, Baltimore Company purchased 9,000 shares of the stock of Towson Company at $13 per share.Baltimore did NOT obtain significant influence as the purchase represents a 5% ownership stake in Towson Company.On August 1, 2018, Towson Company paid cash dividends of $19,000.Baltimore Company intended this investment to a long-term investment.On December 31, 2018, Towson Company reported $50,000 of net income for FY 2018.Additionally, the current market price for Towson Company's stock increased to $20 per share at the end of the year.Use this information to determine, how much Baltimore Company should report for its investment in Towson Company on December 31, 2018. (Round to the nearest dollar.)

22.Frederick Company has two service departments (Cafeteria Services & Maintenance).Frederick has two production departments (Assembly Department & Packaging Department.)Frederick uses a step allocation method where Cafeteria Services is allocated to all departments and Maintenance Services is allocated to the production departments.All allocations are based on total employees.Cafeteria Services has costs of $190,000 andMaintenancehas costs of $295,000 before any allocations.What amount of Maintenance total cost is allocated to the Packaging Department?(round to closest whole dollar) Employees are:

Cafeteria Services5

Maintenance5

AssemblyDepartment10

Packaging Department7

23.Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 5.00 yards at $5.25 per yard

Direct labor of 2.50 hours at $18.00 per hour

Overhead applied per sleeping bag at $18.00

In the month of April, the company actually produced 4,900 sleeping bags using 25,600 yards of material at a cost of $5.70 per yard.The labor used was 11,500 hours at an average rate of $20.50 per hour.The actual overhead spending was $96,200.

Determine the materials price variance and round to the nearest whole dollar.Enter a favorable variance as a negative number.Enter an unfavorable variance as a positive number.

24.Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 6.00 yards at $5.75 per yard

Direct labor of 3.00 hours at $19.00 per hour

Overhead applied per sleeping bag at $18

In the month of April, the company actually produced 5,100 sleeping bags using 26,800 yards of material at a cost of $5.90 per yard.The labor used was 12,000 hours at an average rate of $18.50 per hour.The actual overhead spending was $96,200.

Determine the labor quantity variance and round to the nearest whole dollar.Enter a favorable variance as a negative number.Enter an unfavorable variance as a positive number.