37) Opunui Corporation has two manufacturing departments--Molding and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Molding Finishing Total S 30,000 S 4600 S 34,600 S Estimated total machine-hours (MHs) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH 6500 3500 10,000 $2.00 1.00 During the most recent month, the company started and completed two jobs--Job A and Job M. There were no beginning inventories. Data concerning those two jobs follow: Job M Job A Direct materials Direct labor cost Molding machine-hours Finishing machine-hours S 16,400 S 9700 S 23,100 S 10,100 4000 1000 2500 2500 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job M is closest to: (Round your intermediate calculations to 2 decimal places.) A) $10,100 B) $9700 C) S43,850 D) $24,050 38) Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: 67,000 S 227,800 6.00 Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 25 100 S 66 S 6700 The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) A) S7360 B) S8300 C) S7640 D) S1600 39) Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: 94,000 S 404,200 4.00 Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 50 100 S 660 S 9400 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) A) S108.90 B) $117.80 C) S217.80 D) S415.00