A) HASF corporation has the following information for the period just completed

Direct Material 65,000

Direct Labor 74,000

Factory overhead ?

Beginning work in process inventory 31,000

Ending work in process inventory 37,680

Beginning finished goods inventory 46,000

Ending finished goods inventory 22,000

Additional information Last year operating cost were 256,000 this year total operating costs of which 18% constitute selling general and administrative expenses are 30,000 lower than last year what amount represents factory overhead

A 29,000

B 47,000

C 34,300

D 53,600

B)

( B ) HASF Muffler Inc operates an automobile service facility which specializes in replacing muffler on compact cars the following table shows the cost incurred during the a month when 700 mufflers were replaced

Number of Muffler Replacements

600 700 800

Total cost

Fixed cost ? 33,600 ?

Variable cost ? 35,000 ?

Total cost ? 68,600 ?

Cost per units

Fixed cost ? ? ?

Variable cost ? ? ?

Total cost ? ? ?