A. Thomlin Company forecasts that total overhead for the current year will be $15,500,000 with 250,000 total machine hours. Year to date, the actual overhead is $16,000,000, and the actual machine hours are 330,000 hours. The predetermined overhead rate based on machine hours is?

B.

Use the information below for Adams Company to answer the questions that follow.

Adams Company is a manufacturing company that has worked on several production jobs during the first quarter of the year. Below is a list of all the jobs for the quarter:

Job. No.	Balance
356	$ 450
357	1,235
358	378
359	689
360	456

Jobs 356, 357, 358, and 359 were completed. Jobs 356 and 357 were sold at a profit of $500 on each job.

What is the ending balance of Work in Process for Adams Company at the end of the first quarter?

C.

Use the information below for Adams Company to answer the questions that follow.

Adams Company is a manufacturing company that has worked on several production jobs during the first quarter of the year. Below is a list of all the jobs for the quarter:

Job. No.	Balance
356	$ 450
357	1,235
358	378
359	689
360	456

Jobs 356, 357, 358, and 359 were completed. Jobs 356 and 357 were sold at a profit of $500 on each job.

What is the gross profit for Adams Company at the end of the first quarter?

D.

Aspen Technologies has the following budget data:

Estimated direct labor hours	15,000
Estimated direct labor dollars	$90,000
Estimated factory overhead costs	$198,000

If factory overhead is to be applied based on direct labor hours, the predetermined overhead rate is