Job 731 at Helfeldt Inc. was recently completed. The following data have been recorded on its job cost sheet: Direct Materials: 2,391

Direct labor hours 69

Direct Labor Wage 13

Machine Hours 129 The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 731 would be: A. $3,288 B. $5,094 C. $4,254 D. $2,418

Supply costs at DiMartino Corporation's chain of gyms are listed below: Management believes that supply cost is a mixed cost that depends on client-visits. Using the high-low method to estimate the variable and fixed components of this cost, those estimates would be closest to: A. $2.44 per client-visit; $28,623 per month B. $1.33 per client-visit; $12,768 per month C. $0.79 per client-visit; $19,321 per month D. $0.75 per client-visit; $19,826 per month

Management believes that supply cost is a mixed cost that depends on client-visits. Using the high-low method to estimate the variable and fixed components of this cost, those estimates would be closest to: A. $2.44 per client-visit; $28,623 per month B. $1.33 per client-visit; $12,768 per month C. $0.79 per client-visit; $19,321 per month D. $0.75 per client-visit; $19,826 per month

Client-VisitsSupply Cost March April May June 1,647 11,443 11,975 12,088 11,707 11,193 11,987 11,678 11,826 $28,561 $28,395 $28,819 $28,892 $28,622 $28,221 $28,820 $28,578 $28,703 July August Septembe. October. November