32) Thrall Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours 10,000 Total fixed manufacturing overhead cost $50,000 Variable manufacturing overhead per machine-hour $ 3.90 Recently Job K125 was completed and required 160 machine-hours. Required: Calculate the amount of overhead applied to Job K125. 34) Brayman, Incorporated, manufactures and sells two products: Product F1 and Product K2. Data concerning the expected production of each product and the expected total direct labor- hours (DLHS) required to produce that output appear below: Expected Direct Labor- Total Direct Production Hours Per Unit Labor-Hours Product F1 400 6.0 2,400 Product K2 600 3.0 1,800 Total direct labor-hours 4,200 The direct labor rate is $28.30 per DLH. The direct materials cost per unit is $148.60 for Product F1 and $192.70 for Product K2. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Activity Estimated Expected Activity Pools Measures Overhead Product F1 duct K2 Total Cost Labor-related DLHS $ 149,940 2,400 1,800 4,200 Machine setups Setups 45,067 600 500 1,100 Order size MHS 730, 835 4,700 4,800 9,500 $ 925,842 Required: Determine the unit product cost of each product under the activity-based costing method. 33) Falkenstein Corporation uses a job-order costing system and has provided the following partially completed T-account summary for the past year. Raw Materials Debit Credit ? Balance 1/1 Debits 14,000 Credits 140,000 Balance 12/31 23,000 Work In Process Debit Credit 420,000 Balance 1/1 Direct materials 16,000 Credits 106,000 Direct labor 12,000 Overhead applied 225,000 Balance 12/31 ? Required: What was the cost of indirect materials requisitioned for use in production during the year