39) At the beginning of the year, a company estimated that 20,000 direct labor-hours would be required for the periods estimated level of production. The company also estimated $140,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $1.50 per direct labor-hour. The company incurred actual manufacturing overhead costs of $180,000 and it actually worked 20,000 direct labor-hours during the period. Assume that Job X used 80 direct labor-hours. How much manufacturing overhead would be applied to Job X?

40) At the beginning of the year, a company estimated that 20,000 direct labor-hours would be required for the periods estimated level of production. The company also estimated $140,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $1.50 per direct labor-hour. Assume that Job X used $200 in direct materials, $288 of direct labor, and 55 direct labor-hours. What is the total job cost for Job X?

41) At the beginning of the year, a company estimated a predetermined plantwide overhead rate of $8.50 per machine-hour. Job X used 25 machine-hours and it was charged $200 and $288 for direct materials and direct labor, respectively. What is the total job cost for Job X?

42)

Assume a company had no jobs in progress at the beginning of July and no beginning inventories. It started and completed only two jobs during JulyJob Y and Job Z. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information from the month of July is available for the company as a whole and for Jobs Y and Z:

Estimated total fixed manufacturing overhead	$	23,000
Estimated variable manufacturing overhead per direct labor-hour	$	5.00
Estimated total direct labor hours to be worked		2,000
Total actual manufacturing overhead costs incurred	$	12,800

	Job Y			Job Z
Direct materials	$	13,000		$	8,000
Direct labor cost	$	21,000		$	7,500
Actual direct labor hours worked		1,400			500

What is the plantwide predetermined overhead rate?