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(4) Consider the following costs: Office and Direct labor Fa Sales commissions Office insurance $40,000 $80,000 $8,000 12,000 utilities 8,000 What is the total dollar amount of the costs to be debited to the Manufacturing Overhead account? A) 80,000 B) S 96,000 C) S 16.000 D)$150,000 (5) How is the overhead application rate computed? A) Estimated Overhead Costs/Estimated Units in the Activity Base B) Actual Overhead Costs/Estimated Units in the Activity Base C) Actual Overhead Costs/Actual Units in the Activity Base D) Estimated Overhead Costs/Actual Units in the Activity Base (6) Consider the following: Units Stage of completion Beginning units 10,000 | 100% complete as to materials 87.5% complete as to conversion 100,000 Units started Ending units 8,000 | 100% complete as to materials 50% complete as to conversion What were the equivalent units of conversion for the period? A) 112,750 B) 112,000 C) 110,750 D), 97,250 (7) Which of the following is most likely to use process costing? A) B) Custom cabinet maker Print shop C) D) Small motors repair shop None of the above