18.) Morgan Corporation uses estimated direct labor hours of 200,900

and estimated manufacturing overhead costs of $920,300

in establishing manufacturing overhead rates. Actual manufacturing overhead was

$970,100?, and allocated manufacturing overhead was $1,012,100.

What was the number of actual direct hours? worked? (Round intermediary calculations to the nearest cent and the final answer to the nearest? dollar.)

A 190,587

B 209,589

C 220,983

D 200,900

19.) Sky High Seats manufactures seats for airplanes. The company has the capacity to produce? 100,000 seats per? year, but currently produces and sells? 75,000 seats per year. The following information relates to the current production of the? product:

Sale price per unit	$450
Variable costs per? unit:
Manufacturing	$230
Marketing and administrative	$90
Total fixed? costs:
Manufacturing	$800,000
Marketing and administrative	$250,000

If a special sales order is accepted for 7,300 seats at a price of $360

per? unit, and fixed costs remain? unchanged, how would operating income be? affected? (NOTE: Assume regular sales are not affected by the special? order.)

A increased $2,628,000

B increase by $4,000,000

C decrease by $292,000

D increase by $292,000

29.)

Rustic Living Furniture Company manufactures furniture at its central Kentucky factory. Some of its costs from the past year? include:

Wages paid to factory maintenance workers	$60,600
Fabric used to upholster furniture	$80,800
Wages paid to assemblyminus?line workers	$100,300
Lumber used to build product	$15,000
Sales commissions	$7,300
Insurance costs for factory	$21,400
Freightminus?in ?(on raw? materials)	$3,400
Utilities in factory	$12,100
Factory supervisor salary	$60,300
Depreciation on factory equipment	$18,800
Utilities in sales office	$26,000
Costs of delivery to customers	$8,400
Depreciation on sales office	$1,400
Lubricants used in factory equipment	$900

Direct material costs for Rustic Living Furniture Company totaled

A 99,200

B 80,800

C 95,000

D 15,000

.

$ 99 comma 200

.

$ 95 comma 800

.

$ 1