1. Opunui Corporation has two manufacturing departments--Molding and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

   	Molding		Finishing		Total
   Estimated total machine-hours (MHs)		6500		3500		10,000
   Estimated total fixed manufacturing overhead cost	$	28,000	$	2600	$	30,600
   Estimated variable manufacturing overhead cost per MH	$	3.00	$	6.00

   During the most recent month, the company started and completed two jobs--Job A and Job M. There were no beginning inventories. Data concerning those two jobs follow:

   	Job A		Job M
   Direct materials	$	13,700	$	7600
   Direct labor cost	$	20,800	$	7500
   Molding machine-hours		2500		4000
   Finishing machine-hours		2500		1000

   Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 30% on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to: (Round your intermediate calculations to 2 decimal places.)

   		$91,065
   		$141,150
   		$70,050
   		$21,015

2.

Weatherhead Inc. has provided the following data for the month of March. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.

	Work In Process			Finished Goods			Cost of Goods Sold			Total
Direct materials	$	4240		$	14,720		$	41,760		$	60,720
Direct labor		10,200			29,440			83,840			123,480
Manufacturing overhead applied		5830			11,470			34,980			52,280
Total	$	20,270		$	55,630		$	160,580		$	236,480

Manufacturing overhead for the month was overapplied by $3800. The Corporation allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. The work in process inventory at the end of March after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: Round intermediate percentage computations to the nearest whole percent.)

		$19,852
		$19,923
		$20,441
		$20,512