Muller Co. uses a weighted-average process-costing system. Direct materials are added at two different points in the production of shirts, 40% is added when the units are 20% completed, and the remaining 60% of direct materials is added when the units are 80% completed. At the end of the quarter, there are 22,000 shirts in process, all of which are 50% completed. With respect to direct materials, the ending shirts in process represent how many equivalent units? ( 1) 8,800 units. O 2) 4,400 units. 3) 11,000 units. 4) 22,000 units.XYZ Manufacturing uses a standard cost svstem with overhead applied based on direct-labor hours. The manufacturing budget for the production of 5,000 units for the month of June included 10,000 hours of direct labor at $20 per direct labor hour, and $0 per direct labor hour for variable overhead. During June, 4,500 units were produced, using 9,000 direct-labor hours, incurring $53,400 of variable overhead. The anticipated number of hours used in June would be: |/\\| L, 1] 00.00 |/\\| w 2) 10,000 |/\\l v 31 9,600 'v' 4] 50,000 Highland Industries makes custom yachts using a job cost accounting system. In anticipation of a busy year for 2020, Highland's accountant estimated the following overhead costs for 2020: Machinery maintenance $181,350 Utilities $225,380 Supervision $191,000 Materials handling cost $62,000 Building occupancy costs $00,220 Indirect materials $31,550 In the past, Highland has used direct labor hours to allocate overhead to the various yacht building jobs and they anticipate using the same for 2020. Highland anticipates using a total of T2,000 direct labor hours in 2020. At the beginning of 2020, Highland had no yachts in process or nished but did have $202,000 in raw materials left over from 2018. During 2020, Highland began work on 3 yachts (A, B, (I). They also purchased and paid for $2,355,000 in raw materials. If the job cost report showed that Yacht B used 17,900 direct labor hours during 2020, what would be the allocated cost of overhead to yacht B for 2020? 1) $197,795 O 2) $214,800 3) $411,700 ( 4) $265,317If the estimated direct materials for Yacht A is $913,000 and the estimated direct labor hours for Yacht A is 20,000 (at $25 per hour), what is the total estimated cost of Yacht A? ( 1) 1,634,000 O 2) 1,873,000 3) 1,144,000 O 4) 1,413,000If for 2020, the actual direct labor hours spent on all yachts was 80,000 and all of the actual overhead costs for 2020 came in exactly as planned, then overhead would be: O 1) Overapplied by 88,350 O 2) Underapplied by 88,350 O 3) Overapplied by zero ( 4) Underapplied by 8,000The predetermined overhead rate using direct labor hours for 2020 would be closest to: O 1) $11.05 per direct labor hour 2) $23 per direct labor dollar spent 3) $11.55 per direct labor hour O 4) $2.80 per direct labor hour