Gilbert Inc. manufactures custom conveyor systems for manufacturing and commercial operations. Erin Smith is Gilbert's management accountant and she is in the process of training a new employee, Heather Fontenot, on the order costing system by Gilbert Inc. uses. The costing system is based on normal costs; overhead costs are allocated based on the cost of direct labor. Heather has collected the following order cost records for July:

Order #	Raw Material	Direct Labor	FIF Imputed	Total Cost
667	$5901	$1730	$1990	$9621
669	$18 312	$1810	$2082	$22204
670	$$406	$500	$575	$1481
671	$51 405	$9500	$10925	$71830
672	$9 615	$550	$633	$10798

FIF: indirect manufacturing costs

To explain the missing order number, Erin informed Heather that job # 668 had been completed and delivered in June. She also told him that Order No. 667 was the only order in progress at the beginning of July. At that time, $ 4,300 had been allocated as the cost of raw materials and $ 900 as the cost of direct labor. At the end of July, order N. 671 was not completed; all others had been completed. Among the completed orders, orders N. 667, 669 and 672 were delivered in July. Heather also obtains a total amount of $ 17,500 corresponding to the actual indirect manufacturing costs incurred in July. Erin asked Heather several questions to determine if she understood the cost-to-order system. Help Heather answer the following questions.

1.a What is the predetermined imputation rate used by Gilbert INC?

a. 15% b. 140% c. 40% d. 115%

1.b What was the total cost of stocks of products in progress at the beginning of July?

a. 4 300 $ b. 5 200 $ c.1035 $ d. 6 235 $

1.c What was the total primary cost incurred for the month of July?

a. 81 339 $ b. 94 529 $ c. 99 729 $ d. 13 190 $

1.d What was the total cost of stocks of finished products at the end of July?

a. 9 621 $ b. 11 102 $ c. 1 481 $ d. 10 798 $

1.e How much were the indirect manufacturing costs under-charged or over-charged?

a. sub-imputed by 3 285 $ b. Over-charged by 1 295 $ c. Over-charged by 3 285 $ d. sub-imputed by 1 295 $

1.f What is the final balance of the cost of products sold if the indirect or under-charged manufacturing costs were adjusted.

a. 38 060 $ b. 15 856 $ c. 50 153 $ d. 48 858 $