8. Comet Company accumulated the following account information for the year:

Beginning raw materials inventory	$ 6,500
Indirect materials cost	2,500
Indirect labor cost	5,500
Maintenance of factory equipment	3,300
Direct labor cost	7,500

Using the above information, total factory overhead costs would be:

A) $11,300.

B) $18,800.

C) $14,500.

D) $17,300.

E) $8,800.

10. Current information for the Healey Company follows:

Beginning raw materials inventory	$ 16,200
Raw material purchases	61,000
Ending raw materials inventory	17,600
Beginning work in process inventory	23,400
Ending work in process inventory	29,000
Direct labor	43,800
Total factory overhead	31,000

All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is:

A) $78,600.

B) $61,000.

C) $59,600.

D) $77,200.

E) $62,400.

14. Asteroid Industries accumulated the following cost information for the year:

Direct materials	$15,500
Indirect materials	3,500
Indirect labor	8,000
Factory depreciation	12,300
Direct labor	36,500

Using the above information, total factory overhead costs would be:

A) $75,800.

B) $23,800.

C) $12,300.

D) $15,800.

E) $52,000.

15. Copy Center pays an average wage of $12 per hour to employees for printing and copying jobs, and allocates $18 of overhead for each employee hour worked. Materials are assigned to each job according to actual cost. If Job M-47 used $355 of materials and took 20 hours of labor to complete, what is the total cost that should be assigned to the job?

A) $595.

B) $600.

C) $835.

D) $955.

E) $715.