1a.) Acton Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations.

Estimated manufacturing overhead	$60,480
Estimated machine-hours	1,200
Actual manufacturing overhead	$57,600
Actual machine-hours	1,150

The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year. The applied manufacturing overhead for the year is closest to:

$55,881

$57,960

$56,599

$57,242

1b)

Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced		5,400
Variable costs per unit:
Direct materials	$	104
Direct labor	$	86
Variable manufacturing overhead	$	11
Variable selling and administrative expenses	$	14
Fixed costs:
Fixed manufacturing overhead	$	199,800
Fixed selling and administrative expenses	$	394,200

There were no beginning or ending inventories. The absorption costing unit product cost was:

$190 per unit

$238 per unit

$201 per unit

$325 per unit