4 questions need help

A company that applies manufacturing overhead on the basis of machine-hours reported the following data:

Estimated manufacturing overhead	$	351,960
Estimated machine-hours		8,400
Actual manufacturing overhead	$	352,960
Actual machine-hours		8,460

The estimates of the manufacturing overhead and machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate.

The predetermined overhead rate is closest to:

	$41.90
	$42.02
	$41.72
	$42.20

A company has provided the following data:

Beginning raw materials inventory	$	80,000
Purchases of raw materials		420,000
Ending raw materials inventory		50,000

What was the cost of the raw materials used in production for the month?

	$450,000.
	$500,000.
	$470,000.
	$390,000.

Which of the following statements is TRUE?

	Job-order costing would be used when products are unique.
	Job-order costing is used when there is mass-production of the products using a series of standardized processes.
	There is no need to track individual costs under job-order costing since all the units are the same.
	Job-order costing is used when the products are homogeneous.

Eli Company reported the following data concerning its manufacturing costs and work in process inventories last month:

Raw materials used in production	$	270,000
Direct labor		140,000
Manufacturing overhead		190,000
Beginning work in process inventory		50,000
Ending work in process inventory		80,000

What was the cost of goods manufactured for the month?

	$570,000.
	$630,000.
	$600,000.
	$730,000.