Busfield Company manufactures customized desks. The following pertains to Job No. 825 $25,500 450 $30,00 Direct materials used Direct labor hours worked Direct labor rate per hour Machine hours used Applied factory overhead rate per machine hour What is the total manufacturing cost for Job No. 825? Maple Inc, applies overhead to production at a predetermined rate of 80% based on direct labor cost. Job No. 550, the only job still in process at the end of October, has been charged with manufacturing overhead of $4.000. What was the amount of direct materials charged to Job 550 assuming the balance in Work in Process Inventory is $15,000? 500 $15.00 $3,200 $5.000 $46,500 $6,000 539.000 $9,000 545.750 $33.000 Elm Company's accounting records reflect the following inventories: Dec. 31.2020 Dec 31, 2019 Raw materials inventory $420,000 $350,000 Work in process inventory 400,000 275,000 Finished goods inventory 200,000 125,000 During 2020, $750,000 of raw materials were purchased, direct labor costs amounted to $560,000 and manufacturing overhead incurred was $630,000. The total raw materials available for use to assign to production during 2020 for Elm Company is Atypical Manufacturing is trying to determine the equivalent units for conversion costs with 40,000 units of ending work in process at 40% completion and 73,000 physical units. There are no beginning units in the department Conversion costs occur evenly throughout the entire production period. What are the equivalent units for conversion costs for the current period? 113.000 49.000 33.000 $1,025.000 76.500 $1.170.000 $875,000 $1.100.000