I have attached the problems that I hope that you can solve for me! 
E 4-1 Classify each of the following items of factory overhead as either a fixed or variable cost. (Include any costs that you consider to be semi variable within the variable category. A. indirect labor B. indirect materials C. insurance on building D. overtime premium pay E. depreciation on building (straight-line) F. polishing compounds G. depreciation on machinery (based on machine hours used) H. employer's payroll taxes I. property taxes J. machine lubricants K. employees' hospital insurance (paid by employer) L. labor for machine repairs M. vacation pay N. janitor's wages O. rent P. small tools Q. plant manager's salary R. factory electricity S. product inspectors wages P4-5 Listed below are the budgeted factory overhead costs for 2011 for Muncie Manufacturing, Inc., at a projected level of 2000 units: Expenses: Indirect materials: $10,000 Indirect labor: $20,000 Power: $15,000 Straight-line depreciation: $30,000 Factory property tax: $28,000 Factory Insurance: $22,000 Total: $125,000 Required: prepare flexible budgets for factory overhead at the 1,000, 2,000, and 4,000 unit levels (Hint: you must first decide which of the listed costs should be considered variable and which should be fixed.) P4-11 GGT Products, Inc., uses a job order cost system. Selected transactions dealing with factory items for the month follow: a. b. c. d. requisitioned indirect materials from store room, $3,200 purchased, on account, factory supplies for future needs, $4,400 purchased parts, on account, for repairing a machine, $1,400 requisitioned factory supplies from storeroom, $900 e. f. g. h. i. j. k. l. m. n. returned other defective factory supplies to vendor, $700 factory rent accrued for the month, $2,400 returned previously requisitioned factory supplies to store room, $350 depreciation of machinery and equipment, $2,800 payroll taxes liability for month, $3,200 heat, light, and power charges payable for the month, $6,400 expired insurance on inventories, $1,350 factory overhead applied to production, $34,600 indirect labor for the month, $2,600 goods completed and transferred to finished goods: materials, $14,400; labor, $40,000; factory overhead, $30,400. Required: Record the previous transactions. Assume that the records include a control account and a subsidiary ledger for factory overhead, to which the entries will be posted at some later date. P4-14 KO-BE Corporation has four departmental accounts: Building Maintenance, General Factory Overhead, Machining, and Assembly. The direct labor hour method is used to apply factory overhead to the jobs being worked on in Machining and Assembly. The company expects each production department to use 30,000 direct labor hours during the year. The estimated overhead rates for the year include the following: Machining assembly Variable cost per hour $1.30 $1.50 Fixed cost per hour 2.70 3.00 $4.00 $4.50 During the year, both Machining and assembly used 28,000 direct labor hours. Factory overhead cots incurred during the year follow: Building Maintenance $30,000 General factory overhead 75,400 Machining 45,800 assembly 68,800 In determining applications rates at the beginning of the year, cost allocations were made as follows, using the sequential distribution method: Building maintenance to general factory overhead, 10%; to machining, 50%; to assembly, 40%. General factory overhead was distributed according to direct labor hours. Required: Determine the under- or overapplied overhead for each production department. (Hint: First you must distribute the service department cost.)
