RedEx Shipping determined the rate to apply overhead based on direct labor hours would be $5.40, and based on machine hours would be $4.20. Job 664 used $26.00 of direct materials, 2.5 machine hours, and 4 hours of direct labor at a cost of $14 per hour. How much is the manufacturing cost of job 664 if RedEx Shipping applies overhead based on machine hours? A. $92.50 B. $10.50 C. $21.60 D. $103.60

Winslow Windows manufactures custom windows for high rise buildings and employs a job- order costing system. During June, Winslows transactions and accounts included the following:

Raw materials purchased $106,000 Direct labor cost incurred 42,000 Total manufacturing overhead applied 35,800 Raw materials inventory, beginning 13,100 Raw materials inventory, ending 11,600 Finished goods inventory, beginning 9,000 Work in process inventory, beginning 13,000 Work in process inventory, ending 14,100 Total manufacturing overhead incurred 34,200 How much is the cost of goods manufactured for June? A. $185,300 B. $184,200 C. $182,600 D. $182,700

In April, Walston Enterprises had the following results: Beginning finished goods inventory $17,400 Ending finished goods inventory $25,400 Sales $965,000 Gross Margin $450,000 How much is cost of goods sold for April? A. $458,000 B. $515,000 C. $507,000 D. $423,000