Please could you help me to solve these questions , some of them have the answer : but I need the formula and how we get this number , also there is some questions do not have the answers ; the most important for me to show me how you solve it " show me the rules or formula "

24. Lake Appliance produces washers and dryers in an assembly-line process. Labor costs incurred during a recent period were: corporate executives, $500,000; assembly-line workers, $180,000; security guards, $45,000; and plant supervisor, $110,000. The total of Lake's direct labor cost was: A. $110,000. B. $180,000. C. $155,000. D. $235,000. E. $735,000. 28. The accounting records of Diego Company revealed the following costs, among others: Costs that would be considered in the calculation of manufacturing overhead total: A. $149,000. B. $171,000. C. $186,000. D. $442,000. E. some other amount 37. Carolina Plating Company reported a cost of goods manufactured of $520,000, with the firm's year-end balance sheet revealing work in process and finished goods of $70,000 and $134,000, respectively. If supplemental information disclosed raw materials used in production of $80,000, direct labor of $140,000, and manufacturing overhead of $240,000, the company's beginning work in process must have been: A. $130,000. B. $10,000. C. $66,000. D. $390,000. E. some other amount. 38. The accounting records of Bronco Company revealed the following information: Bronco's cost of goods manufactured is: A. $519,000. B. $522,000. C. $568,000. D. $571,000. E. some other amount. 39. The accounting records of Dolphin Company revealed the following information: Dolphin's cost of goods sold is: A. $508,000. B. $529,000. C. $531,000. D. $553,000. E. some other amount. 41. For the year just ended, Cole Corporation's manufacturing costs (raw materials used, direct labor, and manufacturing overhead) totaled $1,500,000. Beginning and ending work-in-process inventories were $60,000 and $90,000, respectively. Cole's balance sheet also revealed respective beginning and ending finished-goods inventories of $250,000 and $180,000. On the basis of this information, how much would the company report as cost of goods manufactured (CGM) and cost of goods sold (CGS)? A. CGM, $1,430,000; CGS, $1,460,000. B. CGM, $1,470,000; CGS, $1,540,000. C. CGM, $1,530,000; CGS, $1,460,000. D. CGM, $1,570,000; CGS, $1,540,000. E. Some other amounts. 42. If purchases of raw materials were $135,000 during the year, what was the amount of raw materials used during the year? A. $129,200. B. $140,800. C. $135,000. D. $146,600. E. some other amount. 43. If raw materials used during the year were $135,000 what was the amount of raw materials purchased during the year? A. $129,200. B. $140,800. C. $135,000. D. $146,600. E. some other amount. 44. If direct materials used during the year were $135,000, what was cost of goods manufactured? A. $140,500. B. $539,000. C. $409,500. D. $544,500. E. some other amount. 45. If the cost of goods manufactured for the year was $565,000, what was the amount of direct materials used during the year? A. $155,500. B. $140,500. C. $150,000. D. $145,500. E. some other amount. 46. If the cost of goods manufactured for the year was $385,000, what was the cost of goods sold for the year? A. $395,400. B. $385,000. C. $390,200. D. $400,600. E. some other amount. 47. If the cost of goods sold for the year was $427,500, what was the cost of goods manufactured for the year? A. $402,100. B. $422,300. C. $417,100. D. $427,500. E. some other amount. 48. Glass Industries reported the following data for the year just ended: sales revenue, $1,750,000; cost of goods sold, $980,000; cost of goods manufactured, $560,000; and selling and administrative expenses, $170,000. Glass' gross margin would be: A. $940,000. B. $1,190,000. C. $1,020,000. D. $380,000. E. $770,000. 49. Pumpkin Enterprises began operations on January 1, 20x1, with all of its activities conducted from a single facility. The company's accountant concluded that the year's building depreciation should be allocated as follows: selling activities, 20%; administrative activities, 35%; and manufacturing activities, 45%. If Pumpkin sold 60% of 20x1 production during that year, what percentage of the depreciation would appear (either directly or indirectly) on the 20x1 income statement? A. 27%. B. 45%. C. 55%. D. 82%. E. 100%. 62. The variable costs per unit are $6 when a company produces 12,000 units of product. What are the variable costs per unit when 14,000 units are produced? A. $4.50. B. $5.00. C. $5.50. D. $6.00. E. Some other amount. 63. The fixed costs per unit are $10 when a company produces 10,000 units of product. What are the fixed costs per unit when 8,000 units are produced? A. $12.50. B. $10.00. C. $8.00. D. $6.50. E. $5.50. 64. Total costs are $180,000 when 10,000 units are produced; of this amount, variable costs are $64,000. What are the total costs when 13,000 units are produced? A. $199,200. B. $214,800. C. $234,000. D. Some other amount. E. Total costs cannot be calculated based on the information presented. 65. When 5,000 units are produced variable costs are $35 per unit and total costs are $200,000. What are the total costs when 8,000 units are produced? A. $200,000. B. $305,000. C. $240,000. D. Some other amount. E. Total costs cannot be calculated based on the information presented. 66. Baxter Company, which pays a 10% commission to its salespeople, reported sales revenues of $210,000 for the period just ended. If fixed and variable sales expenses totaled $56,000, what would these expenses total at sales of $168,000? A. $16,800. B. $35,000. C. $44,800. D. $51,800. E. Some other amount. Wee Care is a nursery school for pre-kindergarten children. The school has determined that the following biweekly revenues and costs occur at different levels of enrollment: 75. The marginal cost when the twenty-first student enrolls in the school is: A. $55. B. $155. C. $300. D. $3,045. E. $3,255. 76. The average cost per student when 16 students enroll in the school is: A. $100. B. $125. C. $175. D. $300. E. $400.48. Glass Industries reported the following data for the year just ended: sales revenue, $1,750,000; cost of goods sold, $980,000; cost of goods manufactured, $560,000; and selling and administrative expenses, $170,000. Glass' gross margin would be: A. $940,000. B. $1,190,000. C. $1,020,000. D. $380,000. E. $770,000. 49. Pumpkin Enterprises began operations on January 1, 20x1, with all of its activities conducted from a single facility. The company's accountant concluded that the year's building depreciation should be allocated as follows: selling activities, 20%; administrative activities, 35%; and manufacturing activities, 45%. If Pumpkin sold 60% of 20x1 production during that year, what percentage of the depreciation would appear (either directly or indirectly) on the 20x1 income statement? A. 27%. B. 45%. C. 55%. D. 82%. E. 100%. 62. The variable costs per unit are $6 when a company produces 12,000 units of product. What are the variable costs per unit when 14,000 units are produced? A. $4.50. B. $5.00. C. $5.50. D. $6.00. E. Some other amount. 63. The fixed costs per unit are $10 when a company produces 10,000 units of product. What are the fixed costs per unit when 8,000 units are produced? A. $12.50. B. $10.00. C. $8.00. D. $6.50. E. $5.50. 64. Total costs are $180,000 when 10,000 units are produced; of this amount, variable costs are $64,000. What are the total costs when 13,000 units are produced? A. $199,200. B. $214,800. C. $234,000. D. Some other amount. E. Total costs cannot be calculated based on the information presented. 65. When 5,000 units are produced variable costs are $35 per unit and total costs are $200,000. What are the total costs when 8,000 units are produced? A. $200,000. B. $305,000. C. $240,000. D. Some other amount. E. Total costs cannot be calculated based on the information presented. 66. Baxter Company, which pays a 10% commission to its salespeople, reported sales revenues of $210,000 for the period just ended. If fixed and variable sales expenses totaled $56,000, what would these expenses total at sales of $168,000? A. $16,800. B. $35,000. C. $44,800. D. $51,800. E. Some other amount. Solution 24 Direct Labor Cost includes only the assembly line worker Therefore Direct Labor cost = $ 180000 28 Manufacturing Overhead Factory Insurance Indirect Labor Production Equipment Rental cost $32,000.00 45000 72000 $149,000.00 37 Opening Work in Progess ?? Cost of Work in Progress transferred to Finsihed goods = Cost of Manufactured Goods- Raw Material- Direct Labor- Manufacturing Overhead = $520000-$180000-$140000-$240000 $60,000.00 Opening Work in Progress = Closing Work in Progress+ WIP tranfered to finished goods = $70000+$60000 $130,000.00 38 Cost of Goods Manufactured Material Direct labour Manufacturing Overhead Add : Work in Progress, 1/1 Total Less: Work in Progress, 12/31 Cost of Goods Manufactured $60,000.00 125000 360000 50000 595000 (76000) $519,000.00 39 Cost of Goods sold Total Manufacturing cost Add : Work in Progress, 1/1 Add: Finished Goods Inventory, 1/1 Total Less: Work in Progress, 12/31 Add: Finished Goods Inventory, 12/31 41 $530,000.00 56000 146000 732000 -78000 (123000) $531,000.00 Cost of Goods Manufactured Manufactured cost Add : Work in Progress, 1/1 Total Less: Work in Progress, 12/31 Cost of Goods Manufactured $1,500,000.00 60000 1560000 (90000) $1,470,000.00 Cost of Goods sold Total Manufacturing cost Add : Work in Progress, 1/1 Add: Finished Goods Inventory, 1/1 Total Less: Work in Progress, 12/31 Add: Finished Goods Inventory, 12/31 $1,500,000.00 60000 250000 1810000 (90000) (180000) $1,540,000.00 42 Raw Material used during the year Raw Material Purchased Add: Raw material, 1/1 $135,000 32500 167500 26700 $140,800.00 Less: Raw material, 12/31 Raw material used 43 Raw material purchased during the year Raw material used Add: Raw material, 12/31 $135,000 26700 161700 32500 $129,200.00 Less : Raw material, 1/1 Raw material purchased 46 Cost of Goods Sold Cost of goods Manufactured Add : Finished goods Inventory, 1/1 $385,000.00 29300 414300 (24100.00) $390,200.00 Less: Finished Goods Inventory, 12/31 Cost of Goods sold 47 Cost of Goods Manufactured Cost of Goods sold Add: Finished Goods Inventory, 12/31 $427,500.00 24100 451600 (29300) $422,300.00 Less : Finished goods Inventory, 1/1 48 Sales revenue Less : Cost of Goods Sold Add: Selling & Distribution Expenses Gross Margin 1750000 (980000) 170000 940000 49 The answer is 82%, Depreciation is charged as follows Selling Activities Administravtive expenses Manufacturing Activities (45%*60%) 20% 35% 27% 82% 62 Variable cost per unit will remain same, irrespective of units sold The correct answser is D i.e $6 63 The correct answer is (A) Fixed cost per unit will be = (10000*10)/8000 12.5 64 Variable cost per unit = 64000/10000 6.4 Total cost for 13000 unitts Variable cost (6.4*13000) Fixed cost Total Cost $83,200.00 116000 $199,200.00 65 Total cost for 8000 units Variable cost (8000*35) Fixed cost (200000-(5000*35)) Total Cost $280,000.00 25000 $305,000.00 66 Total Expenses Sales Commision (168000*10%) Fixed Expenses (56000-(210000*10%)) Total Cost $16,800.00 35000 $51,800.00 75 Marginal cost when 21st student enrolled = 3255-3200 $55 76 Average cost when 16 students enroll = 2800/16 175