15) Durphey Corporation has provided the following data concerning last month's operations. Purchases of raw materials $5,000 Indirect materials included in manufacturing overhead 4,000 Direct labor cost $58.000 Manufacturing overhead applied to Work in Process 399,000 Beginning Ending Raw materials inventory 11.000 17,000 How much is the total manufacturing cost for the month on the Schedule of Cost of Goods Manufactured? A) $176,000 B) $172,000 C) $152,000 D) $224,000 16) Crich Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 21,800 hours and the total estimated manufacturing overhead was $497,040. At the end of the year, actual direct labor-hours for the year were 21,500 hours and the actual manufacturing overhead for the year was $492,040. Overhead at the end of the year was: A) $6,840 overapplied B) $6,840 underapplied C) $1,840 underapplied D) $1,840 overapplied 17) Dukes Corporation used a predetermined overhead rate this year of $2 per direct labor-hour, based on an estimate of 20,000 direct labor-hours to be worked during the year. Actual costs and activity during the year were: Actual manufacturing overhead cost incurred N 18,000 Actual direct labor-hours worked 18,500 was: The overapplied or underapplied manufacturing for the year A) $1,000 underapplied B) $1,000 overapplied C) $3,000 underapplied D) $3,000 overapplied