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Question 01: Supply the missing data in the four cases that follow. Each case is independent of the others. [7 Marks] Case 2 3 Schedule of Cost of Goods Manufactured Direct materials...... . . . . $ 5,600 $ 10,400 $ 6,600 $ 7.600 Direct labour... .. 1,600 4.600 2.900 Manufacturing overhead ... 8,000 ? 7.700 20,000 Total manufacturing costs....... 28.800 19.800 Beginning work in process inventory.. 1,200 2.200 Ending work in process inventory... 3.200 4,000 ? 1900 Cost of goods manufactured.. 14,400 17.600 29.900 Income Statement Sales ............ $20,000 46.000 33.000 47,500 Beginning finished goods inventory ......; 1,800 ,700 8,600 Cost of goods manufactured... 14,400 17,600 29,900 Goods available for sale ... ? Ending finished goods inventory .......... 7,20 4.600 6,700 Cost of goods sold. ...... 30,500 19,800 Gross margin . . ... Selling and administrative expenses .. ......... 4,800 9,500 Operating income.... 6,300 3,300 ? Question 2: The following information is available for Singh is King Inc. April 1 April 30 Raw materials inventory $10,000 $14,000 Work in process inventory 5,000 3,500 Materials purchased in April $ 98,000 Direct labor in April 60,000 Manufacturing overhead in April 180,000 Prepare the cost of goods manufactured schedule for the month of April. [4 Marks] Question 3: Susant Singh Fashions manufactures and sells lehengas. Employees in the production department are paid $17 per hour but receive $22 per hour for each hour worked in excess of 40 hours per week. Calculate the total wages for the week if an employee works for 48 hours but is idle for 6 hours due to shortage of raw materials. Of the total, how much would the company allocate to direct labor cost and how much to manufacturing overhead cost? [ 1 + 1 + 1 = 3 Marks] Question 4: Alberta Company makes radios that sell for $40 each. For the coming year, management expects fixed costs to total $200,000 and variable costs to be $20 per unit. a. Calculate the break-even point in dollars. [1 Mark] b. Calculate the sales dollar required to earn operating income of $120,000. [1 Mark] Question 5: George Floyd Inc. produces and sells water filtration systems for homeowners. Information regarding its three models is shown below. Basic Basic Plus Premium Total Units sold 840 350 210 1,400 Selling price $250 $400 $800 Variable cost $195 $288 $416 The company's total fixed costs to produce the filtration systems are $140,000. a. Determine the company's overall break-even point in sales dollars. [3 Marks] b. Determine the total number of units the company must produce to break even. [4 Marks] Determine the number of units of each model that the company must produce to break even. [2 Marks]