For exercises E3-1B and E3-3B solve for process costing:

For exercises E2-4B and E2-5B solve for order costing:

For exercise E4-1B solve for activity based costing:

E3-1B Alvarez Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process accounts show the following debits. E2-5B Pronto Kopy Company applies operating overhead to photocopying jobs on the basis of machine hours used. Overhead costs are expected to total $320,000 for the year, and machine usage is estimated at 125,000 hours. For the year, $308,000 of overhead costs are incurred and 130,000 hours are used. E4-1B Celia Inc. has two types of handbags: standard and custom. The controller has decided to use a plantwide overhead rate based on direct labor costs. The president has heard of activity-based costing and wants to see how the results would differ if this system were used. Two activity cost pools were developed: machining and machine setup. Presented below is information related to the company's operations. Total estimated overhead costs are $342,000. Overhead cost allocated to the machining activity cost pool is $222,000, and $120,000 is allocated to the machine setup activity cost pool. E3-3B Das Manufacturing Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,200, Work in Process - Cutting $2,900, Work in Process-Assembly $10,600, and Finished Goods $31,000. During July, the following transactions occurred. 1. Purchased $64,300 of raw materials on account. 2. Incurred $48,500 of factory labor. (Credit Wages Payable.) 3. Incurred $73,000 of manufacturing overhead; $40,000 was paid and the remainder is unpaid. 4. Requisitioned materials for Cutting $16,400 and Assembly $9,900. 5. Used factory labor for Cutting $27,000 and Assembly $21,500. 6. Applied overhead at the rate of $22 per machine hour. Machine hours were Cutting 1,680 and Assembly 1,720. 7. Transferred goods costing $68,300 from the Cutting Department to the Assembly Department. 8. Transferred goods costing $136,000 from Assembly to Finished Goods. 9. Sold goods costing $154,000 for $205,000 on account. E2-4B Manufacturing cost data for Olsen Company, which uses a job order cost system, are presented below