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Bayest Manufacturing Corporation uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 58,000 actual direct labor-hours and incurred $432.000 of actual manufacturing overhead cost. The Corporation had estimated that it would work 60,800 direct labor hours during the year and incur 5383,040 of manufacturing overhead cost. The Corporation's manufacturing overhead cost for the year was: Multiple Choice undercplied by $66.600 underwciplied by $48.960 phed by 66.600 wered by 543.960 bove Acheson Corporation, which applies manufacturing overhead on the basis of machine hours, has provided the following data for its most recent year of operations Estimated manufacturing overhead $ 157,800 Estimated machine-hours 4,650 Actual manufacturing overhead $ 157,500 Actual machine-hours 4,889 The estimates of the manufacturing overhead and of machine hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year The predetermined overhead rate is closest to: Multiple Choice $32 27 533 87 $4262 $33.94 At the beginning of the year, manufacturing overhead for the year was estimated to be $745,500. At the end of the year, actual direct labor-hours for the year were 36.240 hours, the actual manufacturing overhead for the year was $730.000, and manufacturing overhead for the year was overapplied by $31040. If the predetermined overhead rate is based on direct labor hours, then the estimated direct labor hours at the beginning of the year used in the predetermined overhead rate must have been: (Do not round intermediate calculations.) Multiple Choice 23,284 direct labor hours 35.500 direct laboe-hours 3 240 decibo hours 3762 hours Cucu. Cquiz Seved The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year Raw Materials Credit Debit Beginning Balance 5,150 5,350 9,300 Work in Process Debit Credit Beginning Balance 22,350 4,250 6,350 8,650 8,450 Finished Goods Debit Credit Beginning Balance 20,550 2,350 22,350 Manufacturing Overhead Debit Credit 8,450 2,950 3,650 3,350 Debit Wages & Salaries Payable Credit 20,550 Beginning Balance 2,650 12,300 Cast of Goods Sold Debit Credit 20,550 Enabled: che quiz Saved Cost of Goods Sold Debit Credit 20,550 The direct labor cost was: Multiple Choice $13,550 $20.550 $11,650 $8650 CT