part 1

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

	Molding		Customizing		Total
Estimated total machine-hours (MHs)		11,000		1,500		12,500
Estimated total fixed manufacturing overhead cost	$	38,500	$	4,200	$	42,700
Estimated variable manufacturing overhead cost per MH	$	3.00	$	6.00

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

	Job C		Job M
Direct materials	$	14,300	$	8,000
Direct labor cost	$	21,200	$	8,100
Molding machine-hours		2,500		8,500
Customizing machine-hours		500		1,000

Required:

Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. Further assume that the company uses a markup of 20% on manufacturing cost to establish selling prices. Calculate the selling prices for Job C and for Job M. (Do not round intermediate calculations.)

part 2

Rediger Inc., a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was $32,000 at the beginning of the month and $22,000 at the end of the month. During the month, the Corporation incurred direct materials cost of $57,000 and direct labor cost of $31,000. The actual manufacturing overhead cost incurred was $54,000. The manufacturing overhead cost applied to Work in Process was $53,000. The cost of goods manufactured for June was:

part 3

Perteet Corporation's relevant range of activity is 9,000 units to 17,000 units. When it produces and sells 13,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	8.10
Direct labor	$	4.10
Variable manufacturing overhead	$	2.00
Fixed manufacturing overhead	$	3.90
Fixed selling expense	$	0.80
Fixed administrative expense	$	0.50
Sales commissions	$	0.60
Variable administrative expense	$	0.65

If 9,400 units are produced, the total amount of manufacturing overhead cost is closest to:

part 4

At an activity level of 9,100 machine-hours in a month, Falks Corporations total variable production engineering cost is $803,530 and its total fixed production engineering cost is $161,280. What would be the total production engineering cost per machine-hour, both fixed and variable, at an activity level of 9,600 machine-hours in a month? Assume that this level of activity is within the relevant range. (Round intermediate calculations to 2 decimal places.)