Lupo Corporation uses a job-order costing system with a single plantwide 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		31,800
Total fixed manufacturing overhead cost	$	159,000
Variable manufacturing overhead per machine-hour	$	2

Recently, Job T687 was completed with the following characteristics:

Number of units in the job		10
Total machine-hours		30
Direct materials	$	660
Direct labor cost	$	1,320

The unit product cost for Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

$87.00

$198.00

$219.00

$73.00

Beat Corporation uses a job-order costing system with a single plantwide 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: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

$984

$234

$516

$750

Parido Corporation has two manufacturing departments--Casting and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

	Casting		Assembly		Total
Estimated total machine-hours (MHs)		8,000		2,000		10,000
Estimated total fixed manufacturing overhead cost	$	44,000	$	4,200	$	48,200
Estimated variable manufacturing overhead cost per MH	$	1.90	$	3.00

During the most recent month, the company started and completed two jobs--Job A and Job H. There were no beginning inventories. Data concerning those two jobs follow:

	Job A		Job H
Casting machine-hours		5,400		2,600
Assembly machine-hours		800		1,200

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job H is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

$18,044

$8,328

$26,372

$18,316