1.Towson Manufacturing had a Work in Process balance of $146,000 on January 1, 2018. The year-end balance of Work in Process was $152,000 and the Cost of Goods Manufactured was $895,000. Use this information to determine the total manufacturing costs incurred during the fiscal year 2018. (Round enter as whole dollars only.)

2.During FY 2018, Towson Manufacturing had a beginning finished goods inventory of $25,000 & ending finished goods inventory of $18,500.Beginning work-in-process was $17,000and ending work-in-process was 17,500.Factory overhead was $22,500.The total manufacturing costs amounted to $258,000.Use this information to determine the FY 2018 Cost of Goods Sold. (Round enter as whole dollars only.)

3.During FY 2019, Dorchester Company plans to sell Widgets for $13 a unit. Current variable costs are $5 a unit and fixed costs are expected to total of $184,000. Use this information to determine the number of units of Widgets for Dorchester to breakeven.(Round to the nearest whole number)

4.During FY 2019, Dorchester Company plans to sell Widgets for $12 a unit. Current variable costs are $5 a unit and fixed costs are expected to total of $178,000. Use this information to determine the dollar value of sales for Dorchester to breakeven.(Round to the nearest whole dollar)

5.Baltimore Company uses a job order cost system and applies overhead based on estimated rates.The overhead application rate is based on total estimated overhead costs of $265,000 and direct labor hours of 9,600. During the month of February 2019, actual direct labor hours of 9,300 were incurred. Use this information to determine the amount of factory overhead that was applied in February.(round answer to the nearest whole dollar):

6.During March 2019, Annapolis Corporation recorded $40,000 of costs related to factory overhead.Alpha's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $43,100 would be incurred, and 5,500 direct labor hours would be worked.During March, 4,750 hours were actually worked. Use this information to determine the amount of factory overhead that was (over) or under applied. (Round answers to the nearest whole dollar.Enter as a positive number if under applied.Enter as a negative number if over applied.)

7.On May 21, 2019, Christine worked 4.0 hours on Job A-1, and 3 hours on general "overhead activities."Christine is paid $20 per hour.Overhead is applied based on $24 per direct labor hour.Additionally, on May 21 Job A-1 requisitioned and entered into production $280 of direct material.On May 21, Christine, while working on Job A-1 used $27 of indirect material.Indirect material is included in the overhead application rate. Use this information to determine the total cost that should have been recorded in the Work in Process for Job A-1 on May 21?Round the answer to the closest whole dollar.

8.Bethesda Company's April 1, 2019 beginning work in process was 500 units. During April an additional 2,700 units were put into production. At the end of April all units were completed except for 525 units. Use this information to determine number of units completed.

9.On March 1, 2019, Baltimore Company's beginning work in process inventory had 10,000 units. This is its only production department. Beginning WIP units were 50% complete as to conversion costs. Baltimore introduces direct materials at the beginning of the production process.During March, a total of 28,000 units were started and the ending WIP inventory had 8,600 units which were 60% complete as to conversion costs.Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round answer to the nearest whole number of units)

10. On March 1, 2019, Annapolis Company has a beginning Work in Process inventory of zero.All materials are added into production at the beginning of its production.There is only one production WIP inventory.During the month 30,000 units were started. At the end of the month all started units were 70% complete with respect to conversion. Direct Materials placed into production had a total cost of $430,000 and the total conversion cost for the month was $423,000.Annapolis uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of direct material for the month of March. (Round answer to the nearest cent)

11. On March 1, 2019, Annapolis Company has a beginning Work in Process inventory of zero.All materials are added into production at the beginning of its production.There is only one production WIP inventory.During the month 26,000 units were started. At the end of the month all started units were 70% complete with respect to conversion. Direct Materials placed into production had a total cost of $470,000 and the total conversion cost for the month was $488,000.Annapolis uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of conversion for the month of March. (Round answer to the nearest cent.)