AppCard processes credit card receipts for local banks. AppCard processed 1,600,000 receipts in October. All receipts are processed on the day they are received. October costs were labor of $25,000 and overhead of $52,000. What is the cost to process 50,000 receipts? (Round to the nearest dollar.)

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The following information has been gathered for the Georgia Manufacturing Company pertaining to its fiscal year ending December 31:

Actual manufacturing overhead costs	$260,000
Actual direct labor hours	66,000
Actual direct labor costs	$1,023,000
Estimated manufacturing overhead costs	$287,000
Estimated direct labor	$130,000
Estimated direct labor hours	65,000

What is the predetermined manufacturing overhead rate, assuming direct labor cost is used as the activity base? (Round to the nearest $0.01.)

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Rapid Enterprises allocates manufacturing overhead to Work in Process on the basis of 4.61 times direct material cost. If Product 17X had $32,000 of manufacturing overhead allocated to it during May, the direct materials assigned to Product 17X was? (Round to the nearest $1.00.)

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Molten Metals, Inc. started operations in 2020. It uses an actual manufacturing overhead rate based on direct labor hours to apply its indirect product costs to jobs. The following information has been collected for 2020:

Direct materials	$165,000
Direct labor	$220,000
Sales commissions	$105,000
Indirect labor	$ 55,000
Rent on office equipment	$ 25,000
Depreciation factory building	$ 85,000
Utilities factory	$13,000

In 2020 Molten Metals used 12,000 direct labor hours and 20,000 machine hours. Assume there are no beginning or ending Work in Process inventory. If 6,000 units of a single product were manufactured in 2020 and 4900 units were sold, what is the amount of Cost of Goods Sold shown on the Income Statement? (Round to the nearest $1.00.)