1.)During September, Stutzman Corporation incurred $79,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $72,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

33.)Kendall Company has sales of 1,500 units at $50 a unit. Variable expenses are 40% of the selling price. If total fixed expenses are $35,000, the degree of operating leverage is:

34.)The Donaldson Company uses a job-order costing system. The following data were recorded for July:

	July 1
	Work in Process	Added During July
Job Number	Inventory	Direct Materials	Direct Labor
475	$2,440	$1,400	$359
476	$1,650	$1,690	$1,620
477	$1,300	$1,730	$1,580
478	$700	$2,140	$2,490

Overhead is applied to jobs at the rate of 70% of direct materials cost. Jobs 475, 477, and 478 were completed during July and transferred to finished goods. Jobs 475 and 478 have been delivered to the customer. Donaldson's Work in Process inventory balance on July 31 was: