Lowden Company has a predetermined overhead rate of 155% and allocates overhead based on direct material cost. During the current period, direct labor cost is $60,000 and direct materials cost is $90,000. How much overhead cost should Lowden Company should apply in the current period? $60,000. 38710. $139,500. S90,000. S58,065. Copy Center pays an average wage of $12 per hour to employees for printing and copying jobs, and allocates $18 of overhead for each employee hour worked. Direct materials are assigned to each job according to actual cost. Jobs are marked up 20% above total manufacturing cost to determine the selling price. If Job M-47 used $320 of direct materials and took 20 direct hours of labor to complete, what is the selling price of the job? . During January, the production department of a process operations system completed and transferred to finished goods a total of 71.000 units. At the end of January, 14,000 additional units were in process in the production department and were 45% complete with respect to labor. The beginning inventory included labor cost of $40,100 and the production department incurred direct labor cost of $318,300 during January. Compute the direct labor cost per equivalent unit for the department using the weighted average method. Multiple Choice $5.05. S4 48. S412 $4.22 S4.64