b)

c)

Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $105,000, variable manufacturing overhead of $3.00 per machine-hour, and 70,000 machine-hours. The company recently completed Job P233 which required 60 machine-hours. The amount of overhead applied to Job P233 is closest to: A) $90 B) $270 C) $450 D) $180 Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: 70,000 Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour $ 511,000 $ 2.10 Recently, Job K913 was completed with the following characteristics: Total direct labor-hours 150 Direct materials $ 705 Direct labor cost $ 4,650 The total job cost for Job K913 is closest to: A) $6,060 B) $2,115 C) $6,765 D) $5,355 Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 60,000 $ 378,000 $ 2.20 Recently, Job M843 was completed with the following characteristics: Number of units in the job Total direct labor-hours 60 120 Direct materials Direct labor cost $ 630 $ 2,400 The unit product cost for Job M843 is closest to: A) $33.75 B) $67.50 C) $27.50 D) $50.50