During October, Dorinirl Corporation incurred $69,200 of direct labor costs and $8,200 of indirect labor costs. The journal entry to record the accrual of these wages would include a:

	debit to Work in Process of $69,200
	credit to Work in Process of $77,400
	credit to Work in Process of $69,200
	debit to Work in Process of $77,400

Dillon Corporation applies manufacturing overhead to jobs using a predetermined overhead rate of 75% of direct labor cost. Any under or overapplied manufacturing overhead cost is closed out to Cost of Goods Sold at the end of the month. During May, the following transactions were recorded by the company:

2.

The Cost of Goods Manufactured for May was:

	$84,500
	$95,000
	$75,500
	$81,500

Compute the amount of raw materials used during August if $26,000 of raw materials were purchased during the month and the inventories were as follows:

Inventories	Balance August 1	Balance August 31
Raw materials	$1,600	$2,100
Work in process	$8,000	$12,000
Finished goods	$32,000	$16,000

	$29,700
	$25,500
	$14,100
	$12,000
Bretthauer Corporation has provided data concerning the Corporation's Manufacturing Overhead account for the month of July. Prior to the closing of the overapplied or underapplied balance to Cost of Goods Sold, the total of the debits to the Manufacturing Overhead account was $28,000 and the total of the credits to the account was $34,000. Which of the following statements is true?

	Manufacturing overhead applied to Work in Process for the month was $34,000
	Actual manufacturing overhead incurred during the month was $34,000
	Manufacturing overhead for the month was underapplied by $6,000
	Manufacturing overhead transferred from Finished Goods to Cost of Goods Sold during the month was $28,000.
Cerrone Inc. has provided the following data for the month of July. The balance in the Finished Goods inventory account at the beginning of the month was $54,700 and at the end of the month was $47,000. The cost of goods manufactured for the month was $289,000. The actual manufacturing overhead cost incurred was $83,300 and the manufacturing overhead cost applied to Work in Process was $77,000. The adjusted cost of goods sold that would appear on the income statement for July is:

	$303,000
	$281,300
	$296,700
	$290,400

Cerrone Inc. has provided the following data for the month of July. The balance in the Finished Goods inventory account at the beginning of the month was $54,700 and at the end of the month was $47,000. The cost of goods manufactured for the month was $289,000. The actual manufacturing overhead cost incurred was $83,300 and the manufacturing overhead cost applied to Work in Process was $77,000. The adjusted cost of goods sold that would appear on the income statement for July is:

	$303,000
	$281,300
	$296,700
	$290,400

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:

	$5,422
	$2,746
	$3,442
	$6,262
Baker Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $77,280 and 2,400 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $79,530 and actual direct labor-hours were 2,200.
The predetermined overhead rate for the year was closest to: (Round your answer to 2 decimal places.)

	$30.96
	$34.22
	$32.20
	$32.90