please help with 5 & 6

4-6. Lavender Corporation uses a job-order costing system and applies manufacturing overhead using a predetermined overhead rate based on direct-labor hours. The following data are available for August: 5. For the sa A $190,00 8. $201. C. $185 0.51 Inventory Raw Material (all direct material) Work in process Berinning $28,000 $600 $35,000 Ending $32,000 $15,000 $23,000 Finished Goods $51,000 OVO e Esti OHC Est Adiv $15 Actual costs for August: Raw material purchase Direct labor salaries paid $90,000 Direct labor pay rate per hour Manufacturing overhead incurred $49,000 Information from Lavender's budget: Manufacturing overhead budgeted per month $60,000 Direct labor hours budgeted per month 7,500 TOP POHIR 60000=8 - 7500 4. Compute the predetermined overhead rate. A. $6.53 per direct labor hour B. $15.00 per direct labor hour C. $12.00 per direct labor hour D. $8.00 per direct labor hour E. None of the above. (UD GM BB 2X SI ? 129 IER 5. For the same company above, compute the manufacturing costs for August: 88 32 A. $190,000 B. $201,000 TMC - DM + DL+ Moth C. $185,000 47+90 + 60 = D. $197,000 112500 E. None of the above COGM = 600 tTML 6. For the same company above but contrary to the fact, assume that the cost of goods manufactured for August is $200,000. The adjusted cost of goods sold (adjusting for the over or under-applied amount all closed to cost of goods sold) that appears on the income statement for August is: A. $213,000 B. $223,000 C. $212,000 D. $211,000 E. None of above