Cost of raw material purchased Cost of requisitioned direct materials Cost of requisitioned indirect materials Direct labor Manufacturing overhead incurred Cost of goods completed Cost of goods sold Beginning raw materials inventory Beginning work in process inventory Beginning finished goods inventory Manufacturing overhead allocation rate (based on direct labor) $17.500 $43,900 $3,000 $80,600 $100,600 $233,800 $142,800 $17.900 $32.900 $35,200 120 The oumal entry to close manufacturing overhead would include a O A. debit to Cost of Goods Sold for $3,880 OB. debt to Manufacturing Overhead account for $3,880 OC. credit to Manufacturing Overhead account for $3,880 OD. debit to Work-in - Process Inventory account for $3,880 One Fabrication locales mana g e sch damental overhead Cane's operations are divided into a metal casting department and a metal fishing department. The casting department ses a departmental overhead rate of $51 er machine out while the finishing department ses a demontoverlad t 526 per director eu lob A216 ned the following director hours and machine hours in the two Casting Actress Doctober hours Machused The cost for directe i Suldrecho A216 wing the department d and the cost of the dea would be located to ly Job 21 .000 mchancuring over O A 535 OC 51302 OD 1439 p arating The St-N-Spin Corporon manufactures and assembles office cha Sit-N Spinuses an activity-based cooling system to allocate all manufacturing conversion costs. Each cha consists of 10 se 5135 in direct materials, and requires 2 hours of machine time to produce. Additional information follow Activity Allocation Base Cost Allocation Rate Materials handling Number of parts $1.75 per part Machining Machine hos $2.00 machine ho Assembling Number of parts $10 per a Packaging Number of fished units $6.75 perished unit What is the cost of maching per cha? OA $1350 OB 5400 OC $24.00 OD. $20.00 The manager at Rainbow International prepares a Cost of Quality report to report the following expenses: Inspection of raw material costs $8,000 Warranty costs warranty claims $220,000 Cost to dispose of rejected products $12,000 Train hourly manufacturing personnel $60,000 Rework of batch #2894 $160,000 Production losses due to machine malfunctions $23,000 Cost of defective products found at inspection audit $82,000 Inspecting products when halfway through the production process $28,000 Which of the following total cost is the total cost of quality in the external failure cost category? O A. $545,000 O B. $220,000 O C. $195,000 OD. $160,000 O E. $8,000