31. What are total Prime Costs? A. $14,147 B. $42,272 C. $95,778 D. $109,925 32. What are total Conversion Costs? A. $42,272 B. $84,827 C. $95,778 D. $19,925 33. Calculate the Cost of Goods Manufactured (COGM) during the period. A. $108,998 B. $45,099 C. $109,925 D. $112,025 34. Calculate the cost of Goods Available for Sale (GAFS) during the period. A. $52,684 B. $119,610 C. $117,510 D. $116,583 35. Calculate the Cost of Goods Sold (COGS) during the period. A. $41,103 B. $105,002 C. $105,959 D. $108,029 36. Calculate the Overhead Variance during the period. A. $23,147 Overapplied B. $62,675 Overapplied C. $23,147 Underapplied D. $62,675 Underapplied 17. Assume the Overhead Variance is decmed material. What is the joumal entry to dispose of the variance? A. Debit: MOH Crodit: WIP, FG, \& COGS B. Debit: WIP, FG, \& COGS Credit: MOH C. Debit: MOH Credit: RM, WIP, FG D. Debit: RM, WIP, FG Credit: MOH 38. Assuming the OH Variance is MATERIAL, what percentage of the Overhead Variance will be closed out to the WIP account? A. 100.00% B. 12.77% C. None D. 78.56% 39. Assuming the OH Variance is MATERIAL, what percentage of the Overhead Variance will be closed out to the FG account? A. 100.00% B. None C. 8.67% D. 78.56% 40. Assuming the OH Variance is MATERIAL, what percentage of the Overhead Variance will be closed out to the COGS account? A. 12.77% B. None C. 78.56% D. 100% 41. What causes an Qverhead Variance to exist? A. Estimates of OH cost during the period differ from actual OH costs. B. Estimates of cost driver activity during the period differ from actual cost driver activity. C. A or B D. Neither A nor B fyour favorite player and custorign overlicad to their products. Find the in wachine hear to as the falances for the period below: Additionally, the firm had the following information below, Assume all materials are Direet 30. Calculate the direct materials used in production during the period. A. $3,751 B. $14,147 C. $17,174 D. $30,597