Killian Corporation began operations on January 1. The predetermined overhead rate was set at $6.00 per direct labor-hour. Debits to Work in Process for the year totaled $550,000. Credits to Work in Process totaled $480,000. Analysis of the Corporation's records indicate that direct labor cost totaled $250,000 for the year, which represents 20,000 direct labor-hours.

The direct materials used in production during the year totaled: A. $180,000 B. $240,000 C. $130,000 D. $120,000

If the actual manufacturing overhead cost for the year totaled $145,000, then overhead was: A. overapplied by $25,000 B. overapplied by $10,000 C. underapplied by $25,000 D. underapplied by $10,000

The Corporation's ending work in process inventory consisted of one job, Job 42. The job had been charged with $28,000 of direct labor cost, which consisted of 2,000 actual laborhours. The direct materials cost in Job 42 totaled: A. $33,000 B. $42,000 C. $17,000 D. $30,000