Baehr Company is a manufacturing company that uses a normal job-costing system for its production costs.

Use the following information for November to answer the next four questions.

Inventories November 1: Materials used for production:

Raw materials $10,500 Job 50 $ 45,000

Work-in-process (Job No. 50) 54,000 Job 51 37,500

Finished goods 112,500 Job 52 25,500

Indirect materials 12,000

$120,000

Purchases of raw materials: $150,000

Factory direct labor hours: Factory labor costs:

Job No. 50 3,500 Direct labor wages $51,000

Job No. 51 3,000 Indirect labor wages 15,000

Job No. 52 2,000 (4,000 hours)

8,500 Supervisory salaries 6,000

$72,000

Building occupancy costs (heat, light, Factory equipment costs:

depreciation, etc.): Power $4,000

Factory facilities $6,500 Repairs and maintenance 1,500

Sales offices 1,500 Depreciation 1,500

Administrative offices 1,000 Other 1,000

$8,000

Additional Information:

All direct factory labor workers are paid the same hourly rate of $6.00 per hour.

The budgeted manufacturing overhead rate for the current year is $4.50 per direct factory labor hour.

Jobs No. 50 and No. 51 were completed during November.

What was the actual manufacturing overhead incurred in November?

a. $39,500

b. $41,500

c. $47,500

d. $38,250

e. $50,000

What is the total cost of Job No. 50?

a. $81,750

b. $135,750

c. $66,000

d. $45,000

e. $120,000

What is the ending balance in Work-in-Process Inventory on November 30?

a. $37,500

b. $25,500

c. $21,000

d. $46,500

e. $100,500

What is the total amount of manufacturing overhead allocated to jobs during November?

a. $29,250

b. $38,250

c. $47,250

d. $56,250

e. $47,500