14. Halitosis Company completed job 45 at a cost of $8.900 and later sold it for $13,000 cash. Which one of the following is one effect of selling the job? A) Debit Finished Goods Inventory $13,000 B) Credit Finished Goods Inventory $8,900 C) Debit Finished Goods Inventory $8.900 D) Debit Accounts Receivable $8.900 en computing the predetermined manufacturing overhead rate, which amount below is most likely used on the numerator? A) Direct labor hours B) Estimated manufacturing overhead costs C) Actual manufacturing overhead costs D) Applied manufacturing overhead costs 10. The Manufacturing Overhead account shows debits of $30,000, $24,000, and $28,000 and one credit for $86,000. Based on this information, manufacturing overhead a. has been overapplied. b. has been underapplied. c. has not been applied. d. shows a zero balance. 17. Halston Company has no beginning work in process; 5,000 units are transferred out and 1,000 units in ending work in process are 25% finished as to conversion costs and fully complete as to materials cost. If materials added and beginning work in process materials cost totals $18,000, how much is the materials cost per unit if the weighted average method is used? A) $3.00 B) $3.43 C) $3.13 D) Cannot be determined from the information given