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QUESTION 43 Dublin Corporation uses a job boot system and has two production departments A and B. Budgeted manufacturing costs for the year Department Department Direct materials $800,000 $200,000 Direct manufacturing labor $200,000 $900,000 Manufacturing overhead $500.000 $450,000 The actual material and labor costs charged to Job #432 were as follows: Total $25,000 Direct materials: Direct labor Department A Department $10,000 $12.000 $22.000 Beta applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor cost using departmental rates determined at the beginning of the year Proportion of manufacturing overhead with respect to the total cost of the job is: (Round your final answer to two decimal places.) 42.68% 39.74% 32.05% 28.21% VULSTUN Timberville Company provides the following ABC costing information Activities Total Costs Activity sont drivers Labor $500,000 10,000 hours Gas 58000 4000 gallons Invoices $130.000 6500 invoices Total costs 5638.000 Plowing The above activities used by their three departments are: Lawn Department Bush Department Department Labor 3000 hours 1400 hours Gas 1900 gallons 900 gallons Invoices 1500 invoices 400 invoices 5800 hours 1200 gallons 4600 invoices How much of the gas cost will be assigned to the Lawn Department? O $2400 O $1800 $3800 $8000 QUESTION 36 Daleville developed standard costs for direct material and direct labor. In 2020, Dalevile estimated the following standard costs for one of their major products, the 30 gallon heavy duty plastic container Budgeted quantity Budgeted price Direct materials 0.80 pounds $20 per pound Direct labor 0.70 hours $16 per hour During July, Daleville produced and sold 3000 containers using 2500 pounds of direct materials at an average cost per pound of $15 und 2150 direct manutacturing labor hours at an average wage of $16.25 per hour The direct material price variance during July is: $12,500 favorable $12,500 unfavorable $15,000 unfavorable $2000 unfavorable