2.

Sargent Corporation applies overhead cost to jobs on the basis of 90% of direct labor cost. If Job 210 shows $22,860 of manufacturing overhead cost applied, how much was the direct labor cost on the job? Bottum Corporation, a manufacturing Corporation, has provided data concerning its operations for May. The beginning balance in the raw materials account was $24,500 and the ending balance was $45,000. Raw materials purchases during the month totaled $72,000. Manufacturing overhead cost incurred during the month was $115,500, of which $2,900 consisted of raw materials classified as indirect materials. The direct materials cost for May was: Crich Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 21,840 hours and the total estimated manufacturing overhead was $506,688. At the end of the year, actual direct labor-hours for the year were 21,600 hours and the actual manufacturing overhead for the year was $506,688. Overhead at the end of the year was