PLEASE ANSWER FINAL

6. Congress Manufacturing is currently working on two jobs. The job order cost sheets for Job 101 and Job 102 showed the following information:

Job 101 Job 102 Direct Materials $20,000 $23,000 Direct Labor 32,000 53,000 If overhead is applied to jobs at $0.50 per direct labor dollar, the total manufacturing cost for the two jobs would be: $170,500. $42,500. $128,000. $192,000.

7. Beta Company determined that its manufacturing overhead for 2014 was overapplied by $1,400. It closed the amount to cost of goods sold. The recognition of this transaction will:

Decrease cost of goods sold.

Increase cost of goods sold. Have no impact on cost of goods sold. None of these.

8. Drummond Company provides customized computer training to employees of large corporations. What kind of costing system should Drummond use?

Standard costing Process costing Job-order costing None of these