Johansen Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for the next year:

	Direct materials...................................	$6,000
	Direct labor.........................................	$20,000
	Rent on factory building......................	$15,000
	Sales salaries.....................................	$25,000
	Depreciation on factory equipment......	$8,000
	Indirect labor.......................................	$12,000
	Production supervisor's salary.............	$15,000

Jameson estimates that 20,000 direct labor-hours will be worked during the year. The predetermined overhead rate per hour will be:

A) $2.50 per direct labor-hour

B) $2.79 per direct labor-hour

C) $3.00 per direct labor-hour

D) $4.00 per direct labor-hour

Beat Corporation uses a job-order costing system with a single plant-wide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data:

	Total machine-hours...........................................................	40,000
	Total fixed manufacturing overhead cost.............................	$344,000
	Variable manufacturing overhead per machine-hour..............	$3.90

Recently, Job M759 was completed. It required 60 machine-hours. The amount of overhead applied to Job M759 is closest to:

A) $750

B) $516

C) $984

D) $234

The following data have been recorded for recently completed Job 450 on its job cost sheet. Direct materials cost was $3,044. A total of 46 direct labor-hours and 104 machine-hours were worked on the job. The direct labor wage rate is $15 per labor-hour. The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $13 per machine-hour. The total cost for the job on its job cost sheet would be:

A) $4,332

B) $3,734

C) $3,072

D) $5,086

Odonnel Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $36,000, variable manufacturing overhead of $2.80 per direct labor-hour, and 10,000 direct labor-hours.

The estimated total manufacturing overhead is closest to:

A) $64,000

B) $36,000

C) $28,000

D) $36,003