18. Taylor Chemicals manufactures industrial solvents. On November 1, it has no work-in-process inventory. It starts production of 13,000 barrels of solvent in November and completes 8,000 barrels. The costs of the resources used by Lawrence in November consist of the following: materials, $223,000; and conversion costs, $272,000; so total cost, $495,000.

The production supervisor estimates that the ending work in process is 60 percent complete, with respect to both materials and conversion costs. The cost of work-in-process ending inventory as of November 30.

A. $120,000

B. $360,000

C. $480,000

D. $600,000

E. none of the above $135,000

19. The production manager at Kranz Company tells us that she believes that overhead is mostly related to machine-hours. Production of the 80 S-72 desks required 1,000 machine-hours, and the 240 S-66 desks required 4,000 machine-hours. The estimated total overhead cost is $300,000. The predetermined overhead rate is _____ per machine hour.

A. $40

B. $75

C. $300

D. $320

E. none of the above $60

20. The production manager at Sandy Company tells us that she believes that overhead is mostly related to machine-hours. Production of the 80 units of S-72 desks required 1,000 machine-hours, and the 240 units of S-66 desks required 4,000 machine-hours. The estimated total overhead cost is $300,000. The overhead estimated to be applied to the 80 units of S-66 desks is _____.

A. $40,000

B. $80,000

C. $160,000

D. $240,000

E. none of the above $60,000

21. The production manager at Vic Company tells us that she believes that overhead is mostly related to machine-hours. Production of the 80 units of S-72 desks required 1,000 machine-hours, and the 240 units of S-66 desks required 4,000 machine-hours. The estimated total overhead cost is $300,000. The estimated unit overhead cost of the 80 units of S-66 desks is _____.

A. $937.50

B. $1,000

C. $2,000

D. $3,750

E. none of the above $750

Sorry to make this one post, but all these questions tie into each other. I bolded the answer I thought was correct and typed what I thought was the correct number, but none of them seemed to be one of the choices so I am unsure. Thank you for your help!