#22 and #23

6 pts Question 22 Kevin's Company uses a normal costing system, applying overhead using a single plant-wide rate. At the beginning of the year, budgeted (estimated) manufacturing overhead costs totaled $400,000, budgeted direct labor hours totaled 80,000 hours and budgeted machine hours totaled 20,000 hours. At the end of the year, the actual overhead costs recorded totaled $450,000 and actual direct labor hours were 86,000. Kevin's company's production process is very labor-intensive and therefore uses direct labor hours as the activity base. With this information, what is the assigned (applied amount of MOH that sherfield Company assign to production? Please do not use "$" or commas in your answer. 6 pts Question 23 The molding department started 15,750 units in August and transferred out 16,250 unit. If the ending work in process inventory was 800 units, how many units were in beginning inventory