Dixie Company, which applies overhead at the rate of 190% of direct material cost, began work on job no. 101 during June. The job was completed in July and sold during August, having accumulated direct material and labor charges of $27,000 and $15,000, respectively. On the basis of this information, the total overhead applied to job no. 101 amounted to:

A. $0.

B. $28,500.

C. $51,300.

D. $70,500.

E. $79,800.

Trenton worked on four jobs during its first year of operation: nos. 401, 402, 403, and 404. A review of job no. 403's cost record revealed direct material charges of $40,000 and total manufacturing costs of $50,000. If Trenton applies overhead at 150% of direct labor cost, the overhead applied to job no. 403 must have been:

A. $0.

B. $6,000.

C. $4,000.

D. $3,333.

E. $5,000.

Mahler, Inc., applies manufacturing overhead at the rate of $40 per machine hour. Budgeted machine hours for the current period were anticipated to be 120,000; however, a lengthy strike resulted in actual machine hours being worked of only 90,000. Budgeted and actual manufacturing overhead figures for the year were $4,800,000 and $4,180,000, respectively. On the basis of this information, the company's year-end overhead was:

A. overapplied by $580,000.

B. underapplied by $580,000.

C. overapplied by $1,200,000.

D. underapplied by $1,200,000.

E. underapplied by $900,000.

The journal entry needed to record $5,000 of advertising for Westwood Manufacturing would include:

A. a debit to Advertising Expense.

B. a credit to Advertising Expense.

C. a debit to Manufacturing Overhead.

D. a credit to Manufacturing Overhead.

E. a debit to Projects-in-Process.