4. Hendrix Company manufactures two models of its electric guitar, the Strummer and the Jammer. The company makes an estimated 6,300 units of the Strummer model and 1,800 units of the Jammer model each year. The company inspects two Strummers for every 100 produced and inspects two Jammers for every 10 produced. The company expects to incur $34,020 of total inspecting factory overhead cost this year. Calculate the total inspecting factory overhead cost that should be assigned to each guitar model (Strummer and Jammer) this year. 5. Bravo Delta Co. uses 5 machine hours and 9 direct labor hours to produce one unit of Product B. It uses 6 machine hours and 7 direct labor hours to produce one unit of Product D. Bravo Delta's Fabrication and Assembly Departments have estimated annual factory overhead costs of $224,000 and $424,000, respectively. The Fabrication Dept. expects 16,000 machine hours this year. The Assembly Dept. expects 10,000 direct labor hours this year. Calculate the factory overhead cost that will be charged to each unit of the two products using multiple production dept. factory overhead rates. 6. In a process cost system, 4,560 units of product are first processed in Department R with total product cost (DM, DL, and FO) $20,000. The 4,560 units are then completed and packaged for shipment to customers in Department at additional product cost of $18,000. a) Prepare the journal entry for the transfer of product cost from Department R to Dept. S. b) Prepare the journal entry for the transfer of finished product cost from Department Sto Finished Goods Inventory. 7. 28,000 units of a product were manufactured. Cost of goods sold for the sale of 25,000 of those units was $768,000. Estimated Factory Overhead cost was $12 per unit, and Factory Overhead cost was applied at a rate of 60.0% (0.60) of Direct Labor Cost Calculate the total Conversion Cost applied to the 28,000 manufactured units of this product