22 At the beginning 2012. Conway Manul ng Company had the following count balances During the year, the following transactions took place Direct materials placed production Direct acturing overhead incurred Manufacturing overhead to production Jobs completed with cost of After these transactions have been recorded the preliminary balance in the Work in Froorss A) debit od s72,000. B) debit of s70000, debit of se7,000, credit of s63000. 23) Davie Company used estimated direct labor hours of 1s0.000 estimated manufacturing overhead costs of s990,000 in establishing its 2012 predetermined manufacturing overhead rate Actual results showed 201 Actual manufacturin ocated manufactur What was the number of direct labor hours worked during 2009? A) 192.000 B) 186,000 D) 175.000 24) Barbicon Manufacturing Company uses a predetermined manufacturing overhead rate based on a 24 percentage of direct labor cost. At the beginning of 2012, they formulated a rate of 20% times the direct labor cost. In June, 2012, Barbicon completed job number 130. lob stats are as follows: Direct materials cost Direct labor cost Direct labor hours 32 hours Units of product produced 250 kilos How much was the total job cost? CI 57,300 B) $180 A) $7.120