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A transportation company has the following overhead costs pooled in its activities: Activity 1: Materials Handling Estimated Overhead Cost: $230,000 Allocation Base: Kilograms Estimated Quantity of the Allocation Bade: 46.000 kilograms Activity 2: Packaging Estimated Overhead Cost: $416,000 Allocation Base: Number of DL Hours Estimated Quantity of the Allocation Base: 6,400 hours What is the predetermined overhead rate for the two activities? Suppose that Spring Manufacturing Company reports the following information: Beginning direct materials inventory: $9,000 Ending direct materials inventory: $7,500 Beginning work-in-process inventory: $4.500 Ending work-in-process inventory: 53,000 Beginning finished goods inventory: $6,000 Ending finished goods inventory: $9,000 Direct labor: $43.500 Purchases of raw materials: $153.000 Manufacturing overhead: 530.000 What is the cost of goods manufactured? Suppose that Spring Manufacturing Company reports the following information: Beginning direct materials inventory: $9,000 Ending direct materials inventory: $7,500 Beginning work-in-process inventory: $4,500 Ending work-in-process inventory: $3.000 Beginning finished goods inventory: $6,000 Ending finished goods inventory: $9,000 Direct labor: $43,500 Purchases of raw materials: $ 153,000 Manufacturing overhead: $30,000 What is the cost of direct materials used? A $154.500 B 5151.500 $ 171.000 $150.000 When a manufacturing company completes the production of some products it makes the following entry: A Debit Work-in-Process Inventory Credit Direct Materials B Debit Work-in-Process Inventory Credit Direct Materials Debit Finished Goods Inventory Credit Work-in-Process Inventory Debit Cost of Goods Sold Credit Finished Goods Inventory