Paolucci Corporation's relevant range of activity is 6,900 units to 14,500 units. When it produces and sells 10,700 units, its average costs per unit are as follows:

Average Cost per Unit Direct materials $ 6.85 Direct labor $ 3.75 Variable manufacturing overhead $ 1.75 Fixed manufacturing overhead $ 3.30 Fixed selling expense $ 1.05 Fixed administrative expense $ 0.75 Sales commissions $ 1.00 Variable administrative expense $ 0.65

If 9,700 units are sold, the variable cost per unit sold is closest to:

Multiple Choice $19.10 $12.35 $15.65 $14.00

question 2 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) 3,250 1,750 5,000 Estimated total fixed manufacturing overhead cost $ 20,000 $ 3,600 $ 23,600 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 $ 14,900 $ 8,600 Direct labor cost $ 21,800 $ 8,800 Molding machine-hours 1,250 2,000 Finishing machine-hours 1,250 500

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job M is closest to: (Round "Predetermined overhead rate" to 2 decimal places.)

Multiple Choice $21,925 $8,800 $39,325 $8,600

question 3 Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,800 of direct materials, $6,966 of direct labor, and $10,216 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $20.40 per direct labor-hour.

During May, the following activity was recorded:

Raw materials (all direct materials): Beginning balance $ 9,500 Purchased during the month $ 39,000 Used in production $ 40,300 Labor: Direct labor-hours worked during the month 2,900 Direct labor cost incurred $ 25,510 Actual manufacturing overhead costs incurred $ 34,300 Inventories: Raw materials, May 30 ? Work in process, May 30 $ 17,197

Work in process inventory on May 30 contains $3,921 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.

The balance in the raw materials inventory account on May 30 was:

Multiple Choice

$8,200

$1,300

$29,500

$30,800