Question 21 (5 points)

Robin Company has the following balances for the current month:

Direct materials used $24,000

Direct labor $36,800

CEO salary $19,200

Indirect labor $4,800

Production manager's salary $9,600

Marketing costs $14,400

Factory lease $6,400

What is Robin's total manufacturing cost?

Question 21 options:

	$81,600
	$60,800
	$115,200
	$33,600

Question 22 (5 points)

Jerry Company has the following costs:

Factory rent $5,000

Direct labor $10,000

Indirect materials $2,000

Direct materials used $3,500

Sales commissions $2,500

Factory manager's salary $4,000

Advertising $1,500

What is Jerry's total manufacturing overhead?

Question 22 options:

	$11,000
	$12,500
	$15,000
	$13,500

Question 23 (5 points)

Manufacturing overhead was estimated to be $450,000 for the year along with 20,000 direct labor hours. Actual manufacturing overhead was $400,000, and actual direct labor hours were 19,000 hours. The predetermined overhead rate per direct labor hour would be:

Question 23 options:

	$21.05
	$20.00
	$22.50
	$23.68

Question 24 (5 points)

A company uses direct labor hours as its allocation base and has computed a predetermined overhead rate of $12.50 per direct labor hour.

Actual manufacturing overhead was $225,000, and actual direct labor hours were 19,000 hours.

Which of the following statements is correct?

Question 24 options:

	Overhead is over applied by $12,500.
	Overhead is under applied by $12,500.
	Overhead is over applied by $25,000.
	Overhead is under applied by $25,000.