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Kent Ltd produces printing machines. The accountant uses a job cost system and has calculated the following budgeted overhead rates: overhead rate based on direct labour hours is $7 per DLH; overhead rate based on machine hours is $26 per MH Kent Ltd completed Job CK23 which required $500 of direct materials, 24 direct labour hours at a rate of $8/DLH, and 8 machine hours. What would be the cost of Job CK23 if Kent Ltd uses DLH as cost driver? O a. $692 O b. $900 O c. $708 O d. $860 O e. $668Kent Ltd produces printing machines. The accountant uses a job cost system and has calculated the following budgeted overhead rates: overhead rate based on direct labour hours is $7 per DLH; overhead rate based on machine hours is $26 per MH. Kent Ltd completed Job CK23 which required $500 of direct materials, 24 direct labour hours at a rate of $8/DLH, and 8 machine hours. What would be the cost of Job CK23 if Kent Ltd uses MH as cost driver? A 3' $708 A b- $900 A 9 $692 A d- $860 A 8' $668 Arnold Company Pty Ltd made these estimates for the three months ending 30 June 2010, its first period of operation. The beginning cash balance is $1,000. Cash receipts from sales $300 000 Cash payments for expenses 130 000 Payment for the purchase of new motor vehicle 15 000 Depreciation of motor vehicle 15 000 Repayment of a loan 100 000 What is the estimated cash balance at 30 June 2010? a. $40000 surplus O b. $155000 surplus c. $50000 surplus O d. $56000 surplus O e. $55000 deficitFrom the following data calculate the estimated cash received from credit sales during the month of May. Credit sales for March, $25 000; April, $30 000; May, $18 000. Credit sales are normally settled in the following pattern: 50% in the month of sale, 40% in the month following the sale, and 10% in the second month following the sale a. $9 000 O b. $12 000 O C. $23 500 O d. $18 000 O e. $21 000At the end of June, Chen and Li Pty Ltd reviewed its performance for the month and noted the following: Account Budget Actual Sales $95,000 $87,000 Operating expenses $82,000 $78,000 The respective variances of sales and Operating Expenses will be reported as O a. $8,000 F and $4,000 U O b. $8,000 F and $4,000 F O c. $8,000 U and $4,000 F O d. $13,000 F and $9,000 F O e. $8,000 U and $4,000 U