Please use the following information to answer questions 13-15. Carlos Couches applies manufacturing overhead based on direct labor cost. At the beginning of the year, Carlos estimates a total of $220,000 in total MOH, a total of 41,000 direct labor hours, and a wage rate of $16/hour. During the year, Carlos produced and sold 12,000 couches at a sales price of $250. Carlos also incurred $200,000 in actual MOH. In addition, 42,600 direct labor hours were worked during the year and direct labor workers did in fact earn $16/hour. Direct Materials costs were $200,000 for the year. 13. What is the PdOR Carlos should use to apply MOH during the manufacturing process? a. $5.37 b. $0.34 c. $4.69 d. $0.29

14. What is the total product cost assigned to EACH UNIT of product (hint: use applied MOH)? a. $90.13 b. $1,110,185 c. $1,081,600 d. $92.52 15. What amount of overhead did Carlos over/underapply during the year? a. $28,585 underapplied b. $20,000 underapplied c. $20,000 overapplied d. $28,585 overapplied