D. direct manufacturing labor 8). Each of the following would be classified as variable in terms of cost behavior except: A.cost of shipping goods to customers via express mail. B. sales commissions. C.plant manager's salary D. direct materials 9. Manufacturing overhead: A can be either a variable cost or a fixed cost B. includes the costs of shipping finished goods to customers. C. includes all factory labor costs. D. includes all fixed costs. 10. The three basic elements of manufacturing cost are direct materials, direct labor, and: A. cost of goods manufactured B. cost of goods sold. C. work in process D. manufacturing overhead 11. Harrell Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead(MOH) to jobs. At the beginning of the year the company estimated its total manufacturing overhead cost at $360,000 and its direct labor-hours at 100,000 hours. The actual overhead cost incurred during the year was $340,000 and the actual direct labor- hours incurred on jobs during the year was 90,000 hours. What is the predetermined overhead rate for the year? A $3.50 B. $3.60 C. $4.00 D. $3.40 12. Harrell Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead(MOH) to jobs. At the beginning of the year the company estimated its total manufacturing overhead cost at $360,000 and its direct labor-hours at 100,000 hours. The actual overhead cost incurred during the year was $340,000 and the actual direct labor-hours incurred on jobs during the year was 90,000 hours. What is the amount of MOH underapplied or overapplied ? A. $16,000 B. $10,000 C. $20,000 D. $34,000 13.Harrell Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead(MOH) to jobs. At the beginning of the year the company estimated its total manufacturing overhead cost at $360,000 and its direct labor-hours at 100,000 hours. The actual overhead cost incurred during the year was $340,000 and the actual direct labor