1. During March 2019, Roberts Corporation recorded $254,000 of costs related to factory overhead.Alaska's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $250,000 would be incurred, and 12,500 direct labor hours would be worked.During March, 12,600 hours were actually worked. Use this information to determine the amount of overhead over or under applied.Enter overapplied overhead as anegativenumber.(round & enter any final dollar answers to the nearest whole dollar)
2. March 1, 201, Dorchester Company's beginning work in process inventory had 7,000 units. This is its only production department. Beginning WIP units were 50% complete to conversion costs. Dorchester introduces direct materials at the beginning of the production process.During March, all beginning WIP was completed and an additional 20,500 units were started and completed. Dorchester also started but did not complete 7,500 units.These units remained in ending WIP inventory and were 70% complete to conversion costs. Dorchester uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round & enter final answers to: the nearest whole dollar for total dollar answers, nearest penny for unit costs or nearest whole number for units)
3. Dorchester Company, on March 1, 2019 has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. On March 1, Dorchester started into production 15,500 units. At the end of the month there were 13,000 units completed and transferred into the Finished Goods Inventory. The ending WIP was 60% complete with respect to conversion. For the month of March the following costs were incurred and recorded in the WIP:

Direct Material$21,000

Direct Labor32,000

Factory Overhead10,000

Dorchester uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of conversion for the month of March: (Round & enter final answers to the nearest cent.)

4.Manufacting costs or product costs consist of:

A. direct materials and direct labor

B.factory overhead

C. direct materials, direct labor, and factory overhead

D. None of these

E. Direct labor and factory overhead

5.Under normal circumstances, the work in process account used in a job order cost system:

A. none of these

b. will include charges for direct labor, direct material, and applied overhead

c. will include only charges for direct labor and direct material

d. will include only charges for direct materials and applied overhead

e. will include charges for direct labor, direct material, and actual overhead