Entin Corporation reported the following data for the month of January: Beginning Ending Inventories: Raw materials $ 51,000 $ 57,000 Work in process $ 30,000 $ 36,000 Finished goods $ 64,000 $ 66,000 Additional information: Raw materials purchases $ 84,000 Direct labor cost $ 107,000 Manufacturing overhead cost incurred $ 83,000 Indirect materials included in manufacturing overhead cost incurred $ 4,000 Manufacturing overhead cost applied to Work in Process $ 80,000 The cost of goods manufactured for January is: 274,000 255,000 257,000 270,000

Carter Corporation applies manufacturing overhead on the basis of machine-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $154,330. Actual manufacturing overhead for the year amounted to $163,480 and actual machine-hours were 6,260. The company's predetermined overhead rate for the year was $25.30 per machine-hour. The applied manufacturing overhead for the year was closest to: $167,528 $158,378 $154,330 $149,228

In August, one of the processing departments at Knepp Corporation had beginning work in process inventory of $40,000 and ending work in process inventory of $24,500. During the month, $377,000 of costs were added to production. In the department's cost reconciliation report for August, the cost of units transferred out of the department would be: $417,000 $392,500 $368,000 $352,500

In February, one of the processing departments at Whisenhunt Corporation had beginning work in process inventory of $39,000 and ending work in process inventory of $12,200. During the month, the cost of units transferred out from the department was $422,000. In the department's cost reconciliation report for February, the total cost to be accounted for would be: $868,400 $51,200 $829,400 $434,200

James Company has a margin of safety percentage of 19% based on its actual sales. The break-even point is $290,000 and the variable expenses are 46% of sales. Given this information, the actual profit is (Do not round your intermediate calculations. Round your final answer to the nearest dollar amount.): $25,346 $29,754 $36,733 $30,254