5. Bosch, Inc. makes 3 products (S1, T2, U3) in its factory today: Product 51 requires 700 parts, and product T2 requires 800 parts. Bosch has identified an assembling activity with estimated factory overhead rate is $175 per part. How much factory overhead cost should be applied to factory overhead cost $350,000 for which the activity is "number of part, and the activity product U3 using Activity-Based Costing (ABC)? a. $87,500 b. $262,500 c. $122,500 d. $140,000 6. Ramen Corporation uses a Job Cost Accounting System. It has an ending balance in its "Work in Direct Labor (DL) cost assigned to Job #22 is $84,000, Ramen's average DL cost per hour is $40, Process Inventory" Account of $198,000, and one partially completed Job (#22) in production. and its Predetermined Factory Overhead Rate is $15 per DL hour. What is the amount of Direct Materials (DM) cost assigned to Job #22? a. $115,500 b. $114,000 c. $82,500 d. $31,500 7. On June 1, 2022, the stamping dept. of Cal's Copper Co. had units (tons of copper) in beginning Work in Process (WIP) Inventory that were 32% complete for conversion costs. During June tons of copper that were 60% complete for conversion costs. Equivalent units for conversion 2022, 2,800 tons were completed. An ending WIP Inventory count on June 30 reported 800 costs during June 2022 were 2,000 tons. Cal's beginning WIP Inventory units (tons) on June 1, 2022, were a. 3,280 tons. b. 896 tons c. 4,000 tons d. 1,600 tons 8. Polly's Pie Co. makes pies that require processing in three departments, the Prep Department, the Baking Department, and finally the Packaging Department, before they are completed and sent to Finished Goods Inventory. In Polly's process cost accounting system, the cost of partially completed pies transferred out of the Prep Department will be debited (added) to: a. Finished Goods Inventory. b. Work in Process Inventory-Prep Department. c. Work in Process Inventory-Baking Department. d. Work in Process Inventory-Packaging Department. Which of the following would be accounted for using a job cost accounting system? a. The mass-production of fasteners and bolts used to assemble cars and trucks. b. A law firm working on a divorce case. c. The refining of crude oil into various petroleum products. d. The production of processed food products.