Part 1: Lupo Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data:

Total machine-hours	32,000
Total fixed manufacturing overhead cost	$ 352,000
Variable manufacturing overhead per machine-hour	$ 3

Recently, Job T687 was completed with the following characteristics:

Number of units in the job	10
Total machine-hours	40
Direct materials	$ 675
Direct labor cost	$ 1,350

The amount of overhead applied to Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $560.00

• $352.00

• $663.40

• $112.00

Part 2: Job 910 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials	$ 2,454
Direct labor-hours	71	labor-hours
Direct labor wage rate	$ 15	per labor-hour
Machine-hours	137	machine-hours

The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $16 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 910 would be:

Multiple Choice

• $5,711

• $3,035

• $6,551

• $3,519

Part 3: Baka Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $243,300 and 8,300 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $244,400 and actual direct labor-hours were 5,800.

The applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $290,174

• $169,998

• $244,412

• $170,810