3. Capri Boat Corporation uses a job order cost system and applies overhead based on a percentage of direct labor cost. Cost flows through the Work in Process Inventory account during March are given below:

Work in Process
Debit		Credit
Beginning Balance	0	Transferred Out	175,400
Direct Materials	44,000
Direct Labor	83,000
Overhead	166,000
Ending Balance	117,600

Only Job #007 was still in process at the end of March and this job had been charged with $33,000 in direct materials cost.

The amount of direct materials cost charged to completed jobs during March was:

Multiple Choice

• $16,500.

• $117,600.

• $11,000.

• $41,500.

4. Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows:

Factory utilities: $95,000

Factory foremen salaries: $92,000

Machinery setup costs: $36,000

Total manufacturing overhead: $223,000

The company uses activity-based costing to allocate its manufacturing overhead costs to products based on the following schedule:

Overhead Cost	Allocation Base	Estimated Activity Level
Factory Utilities	Direct labor-hours	14,980
Factory foremen salaries	Machine hours	18,950
Setup costs	Number of production runs	171

During the current month, the following levels of activities were incurred:

	Car Seats	Strollers	Baby Swings	Total
Direct Labor Costs	$ 70,060	$ 120,900	$ 41,230	$ 232,190
Direct Labor Hours	4,520	7,800	2,660	14,980
Machine Hours	5,750	9,200	4,000	18,950
Production Runs	45	74	52	171
Units Produced	1,700	3,600	1,090	6,390

What are the factory foremen salaries allocated to Car Seats during the current month? (Do not round intermediate calculations. Round your answer to the nearest dollar.)

Multiple Choice

• $92,000

• $44,665

• $27,916

• $19,419