Assume that a manufacturing company incurred the following costs: Direct labor Advertising Factory supervision Sales commissions Depreciation, office equipment Indirect materials Depreciation, factory building Administrative office salaries Utilities, factory equipment Direct materials Insurance, factory Property taxes, factory $ 90,000 $ 40,000 $ 32,000 $ 15,000 $ 4,000 $ 5,000 $ 23,000 $1,000 $ 2,500 $ 105,000 $ 7,000 $ 7,000 What is the total fixed cost? On April 1st, an automobile manufacturer had no beginning inventories and, it purchased 8,400 batteries at a cost $78 per battery. It withdrew 7,800 batteries from the storeroom during the month of these, 50 were used to replace batteries in cars being used by the company's traveling sales staff. The remaining batteries withdrawn from the storeroom were installed in cars being manufactured by the company of the cars in production during April, 80 percent were completed and transferred from work in process to finished goods. Of the cars completed during the month 20 percent were unsold at April 30th How much of the total battery cost would be included in Row Materials at the end of April? Multiple Choice $46.000 $125700 5008.400 $42.000 Assume (1) estimated fixed manufacturing overhead for the coming period of $215,000, (2) estimated variable manufacturing overhead of $2.00 per direct labor hour, (3) actual manufacturing overhead for the period of $320,000, (4) actual direct labor-hours worked of 54,000 hours, and (5) estimated direct labor-hours to be worked in the coming period of 55,000 hours. The predetermined plantwide overhead rate for the period is closest to: Multiple Choice $5.98 O $5.93. O $5.82 $5.91. Assume that a company pays a 5% sales commission. Also, assume (1) a company's plantwide predetermined overhead rate is $13.25 per direct labor-hour, and (2) its job cost sheet for Job X shows that this job used 18 direct labor-hours and incurred direct materials and direct labor charges of $500 and $360, respectively. What is the total cost of Job X? Multiple Choice $1,110.43 O $738.50 O $1153.43 $1.098.50 Assume a company had no jobs in progress at the beginning of July and no beginning inventories. It started and completed only two jobs during July-Job Y and Job Z. The compony uses a plantwide predetermined overhead rate based on direct labor hours. The following additional information from the month of July is available for the company as a whole and for Jobs Yond 2 Estimated total fixed manufacturing overhead $ 13,000 Estimated variable manufacturing overhead per direct labor hour $ 1.00 Estimated total direct labor hours to be worked 2.ee Total actual manufacturing overhead costs incurred $ 12,800 Direct materials Direct labor cost Actual direct labor hours worked Job Y $ 13,000 $ 21,000 1,100 Job $ 8,900 $ 7,500 SOD Assuming Job Z contains 200 units and that the company applies a markup of 60% when establishing its selling prices, the price per unit that it would choose for Job is closest to Assume the following information: Percent complete Units Materials Conversion 200 40% 30% Milling Department Beginning work in process inventory Units started into production during March Units completed during the period and transferred to the next department Ending work in process inventory 6,200 5,90 500 100% 70% 100% 45% Milling Department Cost of beginning work in process inventory Costs added during the period Total cost Materials Conversion $ 10,000 $ 15,000 29 , 385,000 $300,000 $ 4 , Using the weighted-average method, what is the equivalent units of production for conversion