On September 30, the fixed manufacturing overhead account of Gordon Ltd. showed a debit balance of $6489 after fixed manufacturing overhead had been applied for the month. If the actual total manufacturing overhead cost incurred in September was $102837 and the production was 7607 units, then what was the rate for applying fixed manufacturing overhead cost?

Select one:

a. $ 13.67 per unit

b. $ 12.67 per unit

c. $ 14.37 per unit

d. $ 13.52 per unit

Phillis Ltd. uses a job order costing system that applies manufacturing overhead to work in process using a predetermined annual overhead rate. During April 20x6, the companys transactions included the following:

	Direct labour costs	$155805
	Direct materials issued to production	76823
	Indirect materials issued to production	8578
	Actual manufacturing overhead	154076
	Applied manufacturing overhead	181079

The companys beginning and ending work in process inventory balances for April 20x6 were $21662 and $31563, respectively. What was the cost of goods manufactured for April 20x6?

Select one:

a. $385381

b. $403806

c. $412384

d. $376803