Cooper Manufacturing pays $4 per pound to purchase its raw materials and $20 per direct labor hour and applies manufacturing overhead based on hours ofdirectlabor. At the beginning of 2018 Cooper estimated total manufacturing overhead of $180,000 and predicted 8,000 direct labor hours for production during the year.

Cooper's building is 200,000 square feet with 120,000 of the square footage dedicated to factory operations. Cooper disposes of any over/under applied MOH using the method covered in class.

Cooper Manufacturing's accountant provided the following actual results for the 2018 factory operations:

$ Pounds 2018 Purchases of Raw Materials $93,800 23,450 Pounds of Materials Requisitioned during 2018: Direct: 15.925 Indirect: 4,580 Hours of Labor Incurred during 2018: 5 Hours Direct: $180,000 9,000 Indirect: $40,000 2000 Other Indirect Costs Incurred in 2018: Building Depreciation $70,203 Factory Equipment Depreciation $17,752 Building Utilities $44,683 Real Estate Taxes $30,003 Factory Superviso r Salary $44,003