During April 2019, Ibra Production LLC expected Job No 221 to apply RO 38,000 of factory overhead, RO 32,000 of direct materials, and RO26,000 of direct labor. But the actual production required a factory overhead of RO 36,000, direct material of RO 35,000, direct labor of RO 31,000, depreciation of RO 7,000. There is no work in progress. How much is the amount of over or under applied factory overheads for Job No 221?

a.

RO 5,000 under applied

b.

RO 2,000 under applied

c.

RO 2,000 over applied

d.

RO 5,000 over applied

Al Khamis Manufacturing LLC has recently completed the production for the next month. The production department has estimated the expected output to be 6,000 units and the raw material introduced into the process was 7,500 units. During the production process there was a normal loss of 500 units. Production manager has requested you to calculate the percentage of normal loss.

a.

85.71%

b.

6.67%

c.

8.33%

d.

58.71%