2. Kesterson Corporation has provided the following information:

	Cost per Unit	Cost per Period
Direct materials	$ 6.65
Direct labor	$ 4.00
Variable manufacturing overhead	$ 1.60
Fixed manufacturing overhead		$ 20,900
Sales commissions	$ 2.00
Variable administrative expense	$ 0.70
Fixed selling and administrative expense		$ 5,700

If 10,500 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

Multiple Choice

$16,800

$45,540

$37,700

$20,900

3. Pedregon Corporation has provided the following information:

	Cost per Unit	Cost per Period
Direct materials	$ 7.25
Direct labor	$ 4.10
Variable manufacturing overhead	$ 1.50
Fixed manufacturing overhead		$ 20,900
Sales commissions	$ 0.70
Variable administrative expense	$ 0.80
Fixed selling and administrative expense		$ 3,900

If the selling price is $21.90 per unit, the contribution margin per unit sold is closest to:

Multiple Choice

$4.50

$6.60

$7.55

$10.55

4. Harootunian Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data:

Total machine-hours	80,000
Total fixed manufacturing overhead cost	$ 312,000
Variable manufacturing overhead per machine-hour	$ 2.10

Recently, Job T629 was completed with the following characteristics:

Number of units in the job	50
Total machine-hours	200

The predetermined overhead rate is closest to:

Multiple Choice

$8.10 per machine-hour

$2.10 per machine-hour

$3.90 per machine-hour

$6.00 per machine-hour

5. Lupo Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data:

Total machine-hours	30,000
Total fixed manufacturing overhead cost	$ 252,000
Variable manufacturing overhead per machine-hour	$ 2.10

Recently, Job T687 was completed with the following characteristics:

Number of units in the job	10
Total machine-hours	30
Direct materials	$ 675
Direct labor cost	$ 1,050

The estimated total manufacturing overhead is closest to: