Dagger Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $214,890. At the end of the year, actual direct labor-hours for the year were 15,900 hours, manufacturing overhead for the year was underapplied by $16,500, and the actual manufacturing overhead was $208,890. The predetermined overhead rate for the year must have been closest to:

$12.10

$12.76

$11.23

$13.04

At the beginning of the year, manufacturing overhead for the year was estimated to be $275,100. At the end of the year, actual direct labor-hours for the year were 21,500 hours, the actual manufacturing overhead for the year was $270,400, and manufacturing overhead for the year was overapplied by $11,250. If the predetermined overhead rate is based on direct labor-hours, then the estimated direct labor-hours at the beginning of the year used in the predetermined overhead rate must have been: (Round your intermediate calculations to 2 decimal places.)

21,500 direct labor-hours

19,500 direct labor-hours

20,600 direct labor-hours

21,000 direct labor-hours

Job 593 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials	$2,434
Direct labor-hours	72	labor-hours
Direct labor wage rate	$ 14	per labor-hour
Machine-hours	132	machine-hours

The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $15 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 593 would be:

$6,262

$3,442

$2,746

$5,422

The following data have been recorded for recently completed Job 323 on its job cost sheet. Direct materials cost was $2,059. A total of 41 direct labor-hours and 200 machine-hours were worked on the job. The direct labor wage rate is $21 per labor-hour. The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $29 per machine-hour. The total cost for the job on its job cost sheet would be:

$6,095

$5,676

$8,720

$10,865