Annapolis Company manufactures quality boating apparel.The following selected financial information for the fiscal year 2020 is provided:

Item

Amount

Sales

$850,000

Beginning Raw Material Inventory

74,000

Direct Material Purchased

318,000

Factory Overhead

90,000

Finished Goods Inventory - January 1

144,000

Work in Process - January 1

74,000

Work in Process - December 31

98,000

Ending Raw Material Inventory

58,000

Finished Goods Inventory - December 31

168,000

Net Income

65,000

Direct Labor

155,000

Cost of Goods Sold

531,000

Use this information toprepareda detailed Schedule of Costs of Goods Manufactured for FY 2020: (Round dollar values & enter as whole dollars only.Properly title your statement.)

During March 2019, Virginia Bay Corporation recorded $275,000 of costs related to factory overhead.Virginia Bay's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $286,000 would be incurred, and 8,100 direct labor hours would be worked.During March, 11,000 hours were actually worked. Use this information to determine the standard overhead rate.(round & enter any final dollar answers to the nearest cent):

During March 2019, Alaska Corporation recorded $236,000 of costs related to factory overhead.Alaska's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $250,000 would be incurred, and 12,500 direct labor hours would be worked.During March, 13,200 hours were actually worked. Use this information to determine the amount of overhead over or under applied.Enter overapplied overhead as anegativenumber.(round & enter any final dollar answers to the nearest whole dollar)

On March 31, 2019, Dorchester Corporation recorded the following factory overhead costs incurred:

Factory Manager Salary$5,500

Factory Utilities2,800

Machinery Deprecation9,000

Machinery Repairs1,800

Factory Rent2,000

The overhead application rate is based on direct labor hours.The preset formula for overhead application estimated that $22,000 would be incurred, and 2,000 direct labor hours would be worked. During March, 650 hours were actually worked on Job Order 3-1 and 1,200 hours were actually worked on Job Order 3-2. Use this information to prepare the March 31 General Journal entries, without explanations, for the: (round any final dollar answers to the nearest whole dollar):

1. to record the factory overhead costs

2. the allocation of factory overhead to Job Order 3-1

3. the allocation of factory overhead to Job Order 3-2

4. the adjusting entry to dispose of any over or under application of factory overhead

March 1, 201, Dorchester Company's beginning work in process inventory had 7,000 units. This is its only production department. Beginning WIP units were 50% complete to conversion costs. Dorchester introduces direct materials at the beginning of the production process.During March, all beginning WIP was completed and an additional 17,500 units were started and completed. Dorchester also started but did not complete 8,500 units.These units remained in ending WIP inventory and were 60% complete to conversion costs. Dorchester uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round & enter final answers to: the nearest whole dollar for total dollar answers, nearest penny for unit costs or nearest whole number for units)