can you tell me how to calculate 12 and 13

be A) $225,000 0.000. Same $600,000 C) $200,000 D) $800,000 11) 11) In the basic flow of inventory through a manufacturing system, which of the following occurs second in the job costing system? A) Cost of goods sold B) Raw materials inventory C) Work in process inventory D) Finished goods inventory 12) $47,700 327,00) $28,100 = 0.79$ 12) Here are selected data for Boston Bracing Company: Estimated manufacturing overhead $258,330 Factory utilities $30,200 PMOHR Estimated labor hours 35,000 Indirect labor $22,400 258,330 Actual direct labor hours 36,000 Sales commissions $53,700 Estimated direct labor cost $327,000 Factory rent Actual direct labor cost $320,800 Factory property taxes Factory depreciation $66,000 Indirect materials $33,000 Alloratal pool If the company allocates manufacturing overhead based on (firect labor cost what are the allocated = 0.79.320, 800 manufacturing overhead costs? (A) $253,432 B) $227,400 C) $258,330 13)__ 13) Calico Corporation produced 2300 units in Job 903. The following data is provided for Job 903 for the year: - $253,432 D) $320,800 om $2700 +DL - $741 Direct materials used $741 Direct labor costs Actual manufacturing overhead rate per direct $17.15 labor hour Predetermined manufacturing overhead rate $18.30 per direct labor hour 39 Direct labor hours used in Job 903 Direct labor rate per hour What is the unit cost for Job 903? (Round to two decimal places.) A) $1.81 B) $11.46 C) $1.50 + molt->$18.30.39=$713.7 $ 4154.7 4154.7 $19 unit: 2300 - $1. 81 D) $18.30