5. (8 credits) The following costs were incurred in May: 08A Caliboro 8) fodal Direct materials $ 42,000 betsmidze Direct labor $ 28,900 Manufacturing overhead$ 21,900 samsvo borimslebeiq ed Selling expenses $ 14,900 Administrative expense $ 30,400 Total direct costs (Prime cost) during the month totaled: quor-jodal eg 00 02 A quort todel 150 02.82 a 0013 3 Juor 1odal faq 03.22 0 A. $70,900 B. $63,900 C. $92,800 D. $67,200 6. 21 Calibato 8) (8 credits) ABC Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the most recently completed year appear below: Estimates made at the beginning of the year: Estimated machine-hours Estimated variable manufacturing overhead Actual machine-hours for the year 30,000 $5.00 per machine-hour Estimated total fixed manufacturing overhead$ 769,000 30,600 The predetermined overhead rate for the recently completed year was closest to: A. $5.47 per machine-hour B. $27.40 per machine-hour C. $30.63 per machine-hour D. $22.51 per machine-hour 7. 000.282 A 000.04128 000.232 C (8 credits) During the month of May, direct labor cost totaled $9,150 and direct labor cost was 30% of total direct cost. If total manufacturing costs during May were $78,400, the manufacturing overhead was: A. $47,900 B. $78,400 C. $30,500 D. $9,150