Q6. Selected accounts with some amounts omitted are as follows

Work in Process

Work in ProcessOct. 1Balance22,800Oct. 31Finished goodsX31Direct materials90,60031Direct labor150,70031Factory overheadX

Finished Goods

Oct. 1Balance 14,80031Goods finished 326,100

If the balance of Work in Process on October 31 is $191,700, what was the amount of factory overhead applied in October?

a.$90,600

b.$253,700

c.$150,700

d.$365,200

Q13. Compute conversion costs given the following data: direct materials, $379,100; direct labor, $204,600; factory overhead, $192,800 and selling expenses, $43,000.

a.$776,500

b.$571,900

c.$149,800

d.$397,400

Q14. A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $334,500 and direct labor hours would be 42,100. Actual manufacturing overhead costs incurred were $311,800, and actual direct labor hours were 54,600. What is the predetermined overhead rate per direct labor hour?

a.$11.92

b.$7.95

c.$9.53

d.$6.36

Q19. Cavy Company estimates that the factory overhead for the following year will be $1,250,000. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 40,000 hours. The machine hours for the month of April for all of the jobs were 4,780. If the actual factory overhead totaled $141,800, determine the over- or underapplied amount for the month.

a.$7,575 underapplied

b.$7,575 overapplied

c.$35,220 overapplied

d.$35,220 under-applied