Part B

A bill of materials indicates

A. what materials the production department needs on the factory floor at that specific moment in time.

B.what materials are needed to complete the job.

C.what materials are needed for the entire year.

D.what materials are needed to be ordered for the month.

Here are selected data for Whatchamacallit Company:

Cost of goods manufactured	$320,600
Work in process inventory, beginning	$109,500
Work in process inventory, ending	$105,000
Direct materials used	$73,900

Manufacturing overhead is allocated at 60% of direct labor cost.

What was the amount of direct labor costs? (Round your answer to the nearest cent.)

A.$164,725.00

B.$242,200.00

C.$85,675.00

D.$151,375.00

Widget Maker Manufacturing uses job costing. In May, material requisitions were $44,700 ($39,800 of these were direct materials), and raw material purchases were $57,700. The end of month balance in raw materials inventory was $25,200.

What was the beginning raw materials inventory balance?

A. $12,000

B. $26,800

C. $43,100

D. $72,300

When calculating the total amount of manufacturing overhead to allocate to a particular job, the company would multiply each departmental overhead rate by ________ and then ________ together the allocated amounts from each department.

A. the actual amount of the plantwide allocation based used by the job; add

B.the actual amount of the departmental allocation based used by the job; multiply

C.the actual amount of the departmental allocation based used by the job; add

D.the actual amount of the plantwide allocation based used by the job; multiply

Beaver Company manufactures coffee tables and uses an

activityminusbased

costing system to allocate all manufacturing conversion costs. Each coffee tables consists of

3030

separate parts totaling

$ 270$270

in direct materials, and requires

77

hours of machine time to produce. Additional information follows:

Activity	Allocation Base	Cost Allocation Rate
Materials handling	Number of parts	$2.00 per part
Machining	Machine hours	$3.70 per machine hour
Assembling	Number of parts	$3.00 per part
Packaging	Number of finished units	$7.00 per finished unit

What is the cost of machining per coffee table?

A.$25.90

B.$111.00

C.$90.00

D.$49.00

Back Porch Company manufactures lawn chairs using an

activityminusbased

costing system to allocate all manufacturing conversion costs. The company incurs no direct labor costs. The following information is provided for the month of June:

Activity	Estimated Indirect Activity Costs	Allocation Base	Estimated Quantity of Allocation Base
Materials handling	$17,000	Number of parts	11,200 parts
Assembling	$16,300	Number of parts	11,200 parts
Packaging	$5,500	Number of lawn chairs	1,400 lawn chairs

Each lawn chair consists of 8 parts; the total direct materials cost per lawn chair is $16.What is the total manufacturing cost per lawn chair? (Round intermediate and the final answer to the nearestcent.)

A.$39.79

B.$27.71

C.$23.79

D.$ 43.71