33-38. Construction Company A started construction of the bridge in Seoul in 2019 and completed it in 2021. In 2020, construction of office buildings in Busan. In 2021, the construction of a shopping center began in Gwangju. Construction in Busan and Gwangju was not completed until the end of 2021. The cost of construction work in Seoul, Busan, and Gwangju in 2021 and the amount of improvement in basic works are as follows. The cost of work in progress at the beginning of 2021 is the construction cost of Seoul and Busan incurred in 2019 and 2020.

This enterprise allocates manufacturing overhead costs to individual construction projects based on direct manufacturing costs. The cost for each construction work can be obtained using actual manufacturing overhead costs or planned manufacturing overhead costs.

* Actual costing If this company calculates the actual cost, it distributes the actual manufacturing indirect cost to each construction according to the actual direct manufacturing cost, which is the distribution standard, as shown in the following table. Calculate the manufacturing indirect cost by multiplying the actual distribution ratio obtained by dividing the actual total manufacturing indirect cost by the actual total direct manufacturing cost by the direct manufacturing cost of each construction

	Seoul	Busan	Gwangju	Total
Actual direct material cost	90	50	60	200
Actual direct labor cost	20	12	18	50
Actual direct manufacturing cost	110	62	78	250
Actual indirect manufacturing cost				100
Actual total manufacturing cost for the current period				350
the beginning balance of Work in process	200	50	0	250
Total				600

	Seoul	Busan	Gwangju	Total
Actual direct material cost	90	50	60	200
Actual direct labor cost	20	12	18	50
Actual direct manufacturing cost	110	62	78	250
Actual indirect manufacturing cost	???Q33	???Q34	???Q35
Actual total manufacturing cost for the current period
the beginning balance of Work in process	200	50	0	250
Total				600

36. If a company uses normal costing to quickly obtain cost information for each construction, it determines the estimated allocation rate of manufacturing overhead costs in early 2021. If the projected total manufacturing overhead

cost in 2021 is 120 and the projected direct manufacturing cost is 240, what is the estimated distribution rate?

The result of distributing manufacturing overhead costs calculated by multiplying this planned allocation rate by the actual direct manufacturing cost of each construction is as follows.

	Seoul	Busan	Gwangju	Total
Actual direct material cost	90	50	60	200
Actual direct labor cost	20	12	18	50
Actual direct manufacturing cost	110	62	78	250
Actual indirect manufacturing cost	???Q37	???Q38	???Q39
Actual total manufacturing cost for the current period
beginning balance of Work in process	200	50	0	250
Total

40-50. January 2020 is the first month to start production of gochujang. Please fill in the table below using the information below.

(1) Equivalent Units in January

Production data	Physical units (thousand buckets)	Completion	Equivalent units
			Direct Material	Conversion
Units completed and transferred	20	100%	20	20
Work in process, January 31	8	Direct Material 80%	6.4
		Conversion 50%		4
Total	28		26.4	24

cost in information in January

Manufacturing cost	Amount(1,000 won)
Direct material cost	66,000
Conversion cost	54,000
Current total manufacturing cost	120,000

fill in the table

	direct material cost	conversion cost	total
cost per equivalent unit	Q40	Q41
Total manufacturing costs			Q42
work in process january 31			Q.43
total

please answer all questions as soon as possible thankyou