21. A soft drink bottler incurred the following factory utility cost: $3,636 for 650 cases bottled and $3,724 for 900 cases bottled. Factory utility cost is a mixed cost containing both fixed and variable components. The variable factory utility cost per case bottled is closest to: $5.59 $0.35 $4.14 $4.04

22...During the month of September, direct labor cost totaled $13,600 and direct labor cost was 40% of prime cost. If total manufacturing costs during September were $78,700, the manufacturing overhead was: $34,000 $15,700 $44,700 $60,400

23...Dagger Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $305,040. At the end of the year, actual direct labor-hours for the year were 16,800 hours, manufacturing overhead for the year was underapplied by $16,800, and the actual manufacturing overhead was $299,040. The predetermined overhead rate for the year must have been closest to: $17.46 $16.80 $17.74 $15.93

24...Buker Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the upcoming year appear below: Estimated machine-hours 72,800 Estimated variable manufacturing overhead $3.30 per machine-hour Estimated total fixed manufacturing overhead $838,740 The predetermined overhead rate for the recently completed year was closest to: $8.68 $14.82 $9.90 $6.75

25...Aberge Company's manufacturing overhead is 35% of its total conversion costs. If direct labor is $117,000 and if direct materials are $25,600, the manufacturing overhead is: $37,500 $63,000 $31,333 $94,500 25..Aberge Company's manufacturing overhead is 35% of its total conversion costs. If direct labor is $117,000 and if direct materials are $25,600, the manufacturing overhead is: $37,500 $63,000 $31,333 $94,500

26...During February, Irving Corporation incurred $95,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $89,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: debit to Work in Process of $89,000 credit to Work in Process of $89,000 debit to Manufacturing Overhead of $95,000 credit to Manufacturing Overhead of $95,000

27...Eade Company's quality cost report is to be based on the following data: Liability arising from defective products $39,000 Lost sales due to poor quality $13,000 Test and inspection of in-process goods $20,700 Quality circles $63,600 Net cost of spoilage $66,000 Debugging software errors $66,100 Rework labor and overhead $18,500 Final product testing and inspection $46,400 Statistical process control activities $39,700 What would be the total prevention cost appearing on the quality cost report? $86,100 $103,300 $102,600 $84,300

28...Baker Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $97,650 and 3,100 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $99,850 and actual direct labor-hours were 2,850. The predetermined overhead rate for the year was closest to: (Round your answer to 2 decimal places.) $33.52 $30.26 $32.20 $31.50

29..In September direct labor was 45% of conversion cost. If the manufacturing overhead for the month was $80,300 and the direct materials cost was $22,400, the direct labor cost was: $51,700 $65,700 $120,700 $35,033

30...During February, Irving Corporation incurred $78,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $73,000. The journal entry to record the application of Manufacturing Overhead to Work in Process would include a: debit to Manufacturing Overhead of $73,000 credit to Manufacturing Overhead of $73,000 credit to Work in Process of $78,000 debit to Work in Process of $78,000