9. The following information is for completed Job # 204: Direct materials cost, $50,000; direct labor cost, $80,000; factory overhead cost was applied at a rate of $2 per machine hour. Each product unit requires 18 machine hours. Job #204 produced 5,000 units. During the accounting period, 4,000 units were sold for $320,000. Calculate the cost of the finished goods inventory remaining from Job # 204. 10. Molokai, Inc. uses a cost accounting system for its professional surfboard business. The cost incurred for production during 2019 was: $80,000 for direct materials, $80,000 for direct labor, and $40,000 of factory overhead applied. The company ships all goods as soon as they are completed which results in no finished goods inventory on hand at the end of the year. Beginning work in process inventory was $25,000 and ending work in process inventory was $20,000. During the year, the company completed 250 surfboards. Calculate the cost per surfboard (unit) during 2019. 11. Berringer, Inc. provided the following data from its cost accounting records for 2019: Estimated activity 38,000 direct labor (DL) hours Actual activity 37,500 direct labor hours Estimated factory overhead cost $608,000 Actual factory overhead cost $595,000 a) Calculate the predetermined factory overhead rate if Berringer bases the rate on direct labor hours? b) Calculate the under or over-applied factory overhead amount for 2019