18) Leelanau Corporation uses a job-orde r costing system. The following data are for last year Work in process beginning balance 10,500 S 19,000 Work in process ending balance Cost of goods manufactured Direct materials Direct Labor 323,000 115,000 $ 78,000 Leelanau applies overhead last year? 18) using a predetermined rate. What amount of overhead was applied to work in process A) $203,500 B)$130,000 C)$138,500 D)$121,500 19) Tusa Corporation is a manufacturer that uses job-order costing. The company eloses out any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year. The company has supplied the following data for the just completed year Estimated total manufacturing overhead at the beginning of the year Estimated direct labor-hours at the beginning of the year $638,250 37,000 direct labor-hours Results of operations: Actual direct labor-hours Manufacturing overhead: Indirect labor cost Other manufacturing overhead costs incurred Cost of goods manufactured Cost of goods sold (unadjusted) 34,000 direct labor-hours 148,000 450,000 1,611,000 1,518,000 $ S The adjusted Cost of Goods Sold for the year is: 19) A) $1,642,000 B) $1,506,500 C) $1,518,000 D)$1,529,500 20) Hache Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 17,000 units in its beginning work in process inventory that were 20% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $7,480. An additional 89,000 units were started into production during the month and 92,000 units were completed in the Welding Department and transferred to the next processing department. There were 14,000 units in the ending work in process inventory of the Welding Department that were 90% complete with respect to conversion costs. A total of $202,400 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to: 20) A) $1.965 B) $2.274 C) $2.200 D) $2.007