Please explain the following practice:

Part A)

On June 1, 2019 Adelphi Corporation issued $465,000 of 6%, 5-year bonds.The bonds which were issued at 105, pay interest on January 1 and June 1.Use this information to calculate the amount of bond discount or premium that is amortized with each interest payment.If this is discount amortization enter as a positivenumber.If this is premium amortization enter as a negative number.

Part B)

Baltimore Company uses a job order cost system and applies overhead based on estimated rates.The overhead application rate is based on total estimated overhead costs of $325,000 and direct labor hours of 10,000. During the month of February 2019, actual direct labor hours of 8,100 were incurred. Use this information to determine the amount of factory overhead that was applied in February.(round answer to the nearest whole dollar):

Part C)

Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 5.00 yards at $5.25 per yard

Direct labor of 2.00 hours at $19.00 per hour

Overhead applied per sleeping bag at $18

In the month of April, the company actually produced 5,100 sleeping bags using 26,800 yards of material at a cost of $5.10 per yard.The labor used was 12,750 hours at an average rate of $19.50 per hour.The actual overhead spending was $96,200.

Determine the labor quantity variance and round to the nearest whole dollar.Enter a favorable variance as a negative number.Enter an unfavorable variance as a positive number.

Part D)

On March 1, 2019, Baltimore Company's beginning work in process inventory had 7,500 units. This is its only production department. Beginning WIP units were 50% completed as to conversion costs. Baltimore introduces direct materials at the beginning of the production process.During March, a total of 29,400 units were started and the ending WIP inventory had 7,800 units which were 60% completed as to conversion costs.Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round answer to the nearest whole number of units)