MegaRock produces quick setting concrete mix. Production of 204,900 tons was started in April, 193,400 tons were completed. Material costs were $3,152,400 for the month while conversion costs were $593,000. There was no beginning work-in-process; the ending work-in-process was 70% complete. What is the cost of the product that remains in work-in-process? (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $665,000.

• $147,404.

• $210,570.

• $149,650.

QuikCard processes credit card receipts for local banks. QuikCard processed 1,150,000 receipts in October. All receipts are processed the same day they are received. October costs were labor of $18,000 and overhead of $28,000. What is the cost to process 1,900 receipts?

Multiple Choice

• $29.74.

• $76.00.

• $59.48.

• $24.21.

The predetermined manufacturing overhead rate for 2020 was $4.00 per direct labor hour; employees were paid $5.00 per hour. If the estimated direct labor cost was $92,000, what was the estimated manufacturing overhead?

Multiple Choice

• $18,400.

• $73,600.

• $92,000.

• $115,000.