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Overed XXX D. Overhead Cost of goods sold 6. Which of the following journal entries would be appropriate to charge overhead costs into production? A. Work in process inventory XXX Overhead B. Overhead expense Cash C) Overhead Work in process inventory D. Work in process inventory Overhead expense XXX XXX 7. Which of the following journal entries would be appropriate to record the completion of goods being produced? A. Finished goods inventory XXX Work in process inventory B. Finished goods inventory XXX Cost of goods sold XXX C. Work in process inventory Cost of goods manufactured D. Cost of goods sold Finished goods inventory XXX XXX 8. A company applies overhead based on machine hours. The company has estimated overhead of $100,000 and estimated machine hours of 4,000 for the coming year. At the end of the year, actual overhead was $105,000 and actual machine hours were 4,300. For the year, overhead was A. oveapplied by $7,500 B. overapplied by $2,500. C. overapplied by $5,000. D. underapplied by $5,000. 8. Staunton Industries allocates service department costs to production departments. The costs of the Human Resource department are allocated based on number of employees. The number of employees and monthly cost in each department are as follows: Human Resources 7 $ 72.000 Maintenance 8 t A 112000 Production department B 18 750.000 22 490.000 55 $1.434.000 Assuming Staunton uses the rest method of allocating service department cost, and the Human Resource department is a located first how much Human Resource department cost would be allocated to Production Department A?! A $23.564 B 527 800 C. $36.000 D. 532.400 2. Which of the following statements about joint product costing is TRUE? A By-products are included in the allocation of joint costs because they typically have significant value B. The split-o point is the point in the process when separate products can be identified C. Joint costs include all costs prior to and after the split-off point. D. Further processing costs are allocated to products using the physical measures method. 10. Which of the following is the correct order in which the indicated budgets are prepared? A Proforma income statement, cash budget, production budget, labor budget B. Sales budget, labor budget, production budget, material purchases budget C. Cashbudget sales buget, production budget overhead budget D. Sales budget, materials purchases budget, cash budget. pro forma balance sheet 11. Melton Manufacturing manufactures ceramic coffee mugs. To protect against unforeseen demand, Melton maintains an inventory equal to 20% of the following month's sales. The sales forecast for the 1st quarter of 2016 is given below. Assuming an inventory of 8,000 mugs on January 1, how many mugs should Melton produce in January and February?! 62.000 units February 75,000 units 80.000 units A 55.000 and 75,000 B. 59.000 and 76,000 C 55000 and 74,000 D. 62.000 and 75.000