A partial listing of costs incurred during March at Febbo Corporation appears below:

	Factory supplies...............................................	$9,000
	Administrative wages and salaries..................	$85,000
	Direct materials...............................................	$126,000
	Sales staff salaries...........................................	$30,000
	Factory depreciation........................................	$33,000
	Corporate headquarters building rent..............	$43,000
	Indirect labor...................................................	$26,000
	Marketing........................................................	$65,000
	Direct labor......................................................	$99,000

The total of the manufacturing overhead costs listed above for March is:

Select one:

a. $68,000

b. $35,000

c. $516,000

d. $293,000

Consider the following costs: What is the total amount of manufacturing overhead included above?

Select one:

a. $78,000

b. $139,000

c. $44,000

d. $37,000 3.

The following data have been recorded for recently completed Job 450 on its job cost sheet. Direct materials cost was $3,044. A total of 46 direct labor-hours and 104 machine-hours were worked on the job. The direct labor wage rate is $15 per labor-hour. The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $13 per machine-hour. The total cost for the job on its job cost sheet would be:

Select one:

a. $4,332

b. $3,734

c. $3,072

d. $5,086

Last year there was no change in either the raw materials or the work in process beginning and ending inventories. However, finished goods, which had a beginning balance of $25,000, increased by $15,000. If the manufacturing costs incurred totaled $600,000 during the year, the cost of goods available for sale must have been:

Select one:

a. $585,000

b. $600,000

c. $610,000

d. $625,000

Darrow Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the company worked 10,000 direct labor-hours and incurred $80,000 of actual manufacturing overhead cost. If overhead was underapplied by $2,000, the predetermined overhead rate for the company for the year must have been:

Select one:

a. $7.80

b. $8.00

c. $8.20

d. $8.40

Last month a manufacturing company had the following operating results: What was the cost of goods manufactured for the month?

Select one:

a. $588,000

b. $526,000

c. $521,000

d. $531,000

A partial listing of costs incurred at Archut Corporation during September appears below: The total of the manufacturing overhead costs listed above for September is:

Select one:

a. $586,000

b. $50,000

c. $292,000

d. $30,000

The following data are for a recent period's operations: The cost of goods manufactured was:

Select one:

a. $115,275

b. $284,725

c. $275,275

d. $124,725

A partial listing of costs incurred at Archut Corporation during September appears below: The total of the product costs listed above for September is:

Select one:

a. $292,000

b. $294,000

c. $50,000

d. $586,000

Demeglio Corporation reported the following data for the month of September:

	Inventories:	Beginning	Ending
	Raw materials....................	$30,000	$34,000
	Work in process.................	$23,000	$22,000
	Finished goods...................	$32,000	$35,000

If the company transferred $222,000 of completed goods from work in process to finished goods inventory during September, what was the cost of goods sold for the month?

Select one:

a. $219,000

b. $225,000

c. $222,000

d. $221,000