Curry applies overhead to production at a budgeted rate of 90% based on the direct labor cost. Job 323, the only job still in process at the end of March, has been charged with factory overhead of $2,250. What was the amount of direct materials charged to job 323?

(a) $2,250

(b) $2,500

(c) $4,250

(d) $9,000 It was 9,000. The answer is d)

(e) none of the above, the correct answer is _________.

___ 4. J. Verlander Corp. made 10,000 units of a uniform product in its first year of operations. It sold 9,000 units and had no ending work in process. Total costs were $800,000 for direct materials plus direct labor, $400,000 for factory overhead (70% fixed), and $300,000 for selling and administrative expenses (60% fixed). The cost of the ending inventory of 1,000 units of finished goods should be how much if the variable costing method is used?

(a) $116,000

(b) $80,000

(c) $792,000

(d) $100,000

(e) none of the above, the correct amount is __________.