No need explanation, just give me the answer

1. The predetermined overhead rate is calculated ________.

A. before the accounting period begins

B. after indirect materials and labor have been used in production

C. at the end of the accounting period

D. after actual overhead costs have been determined

2. The Refining Department of Kristian, Inc. had 82,000 pounds of materials to account for in the current month. Of the 82,000 pounds, 68,000 pounds were completed and transferred to finishedgoods, and the remaining 14,000 pounds were 90% complete. The materials required for production are added at the beginning of the process. Conversion costs are added evenly throughout the refining process. The weightedaverage method is used. Calculate the total equivalent units of production for conversion costs.

A. 80,600 pounds

B. 68,000 pounds

C. 82,000 pounds

D. 12,600 pounds

3. The Refining Department of SweetBeet, Inc. had 82,000 tons of sugar to account for in July. Of the 82,000 tons, 49,000 tons were completed and transferred to the Boiling Department, and the remaining 33,000 tons were 50% complete. The materials required for production are added at the beginning of the process. Conversion costs are added evenly throughout the refining process. The weightedaverage method is used. Calculate the total equivalent units of production for direct materials.

A. 82,000 units

B. 49,000 units

C. 16,500 units

D. 65,500 units

4. Raw Materials Inventory has a balance of $590,000 and WorkinProcess Inventory has a balance of $35,000. If $340,000 of materials is requisitioned for Job 310, what is the balance in Raw Materials Inventory after the requisition?

A. $375,000

B. $305,000

C. $930,000

D. $250,000

5. The following is the year ended data for Tiger Company:

Sales Revenue	$52,000
Cost of Goods Manufactured	22,000
Beginning Finished Goods Inventory	1,200
Ending Finished Goods Inventory	2,400
Selling Expenses	15,600
Administrative Expenses	3,400

What is the cost of goods sold?

A. $31,200

B. $20,800

C. $23,200

D. $12,200

6. The predetermined overhead allocation rate is calculated after the period begins.

True

False

7. Uniq Works purchased raw materials amounting to $128,000 on account and $19,000 for cash, for a total purchase of $147,000. The materials will be used to manufacture upholstery for furniture manufacturers on a contract basis. Which of the following journal entries correctly records this transaction?

A.

Raw Materials Inventory	147,000
Cash		19,000
Accounts Payable		128,000

B.

Finished Goods Inventory	147,000
Accounts Payable		147,000

C.

Accounts Payable	128,000
Cash	19,000
Raw Materials Inventory		147,000

D.

WorkinProcess Inventory	147,000
Accounts Payable		147,000

8. The following information was obtained from Johnson Manufacturing, Inc.:

Advertising Costs	$12,800
Indirect Labor	81,000
CEO's Salary	710,000
Direct Labor	50,000
Indirect Materials Used	7,300
Direct Materials Used	60,000
Factory Utilities	100
Factory Janitorial Costs	2,300
Manufacturing Equipment Depreciation	3,500
Delivery Vehicle Depreciation	1,000
Administrative Wages and Salaries	25,000

Calculate Smith Manufacturing's manufacturing overhead costs.

A. $103,500

B. $205,200

C. $748,800

D. $94,200

9. Manufacturing overhead consists of all of the following except _______.

A. administrative office equipment depreciation

B. indirect labor

C. factory equipment depreciation

D. indirect materials

10. Singh Enterprises manufactures picture frames. Its production operations are divided into two departments Assembly and Finishing. The company uses a process costing system. Singh incurred the following costs during the year to produce 5,600 picture frames:

Assembly	$10,400
Finishing	$2,350

If Singh can only sell 4,900 picture frames during the year, what will be the cost per unit of the picture frames produced? (Round your answer to the nearest cent.)

A. $2.28

B. $2.12

C. $2.60

D. $ 1.86