managerial accounting

please answer all questions 13-21 thank you!

4-13 Wilson Company has a predetermined overhead rate of $5 per direct labor hour. The job-order cost sheet for Job 145 shows 500 direct labor hours costing $10,000 and materials requisitions totaling $17,500. Job 145 had 1,000 units completed and transferred to Finished Goods. What is the cost per unit for Job 145? a. $20 b. $17.50 c. $25 d. $30 e. $22,500 4-14 (Appendix 4A) When a job costing $2,000 is finished but not sold, the following journal entry is made: a. Cost of Goods Sold 2,000 Finished Goods 2,000 b. Finished Goods 2,000 Cost of Goods Sold 2,000 c. Finished Goods 2,000 Work in Process 2,000 d. Work in Process 2,000 Finished Goods 2,000 e. Cost of Goods Sold 2,000 Sales 2,000 4-15 (Appendix 4B) Those departments responsible for creating products or services that are sold to customers are referred to as a. profit-making departments. b. producing departments. c. cost centers. d. support departments. e. None of these. 4-16 (Appendix 4B) Those departments that provide essential services to producing departments are referred to as a. revenue-generating departments. b. support departments. c. profit centers. d. production departments. e. None of these. 4-17 (Appendix 4B) An example of a producing department is a. a materials storeroom. b. the maintenance department c. engineering design. d. assembly. e. All of these. 4-18 (Appendix 4B) An example of a support department is a. data processing b. personnel. c. a materials storeroom. d. payroll . e. All of these. 4-21 (Appendix 4B) The method that assigns support department costs by giving full recognition to support department interactions is known as a. the sequential method. b. the proportional method. c. the reciprocal method. d. the direct method. e. None of these