Savor Flavor Supplies allocates manufacturing overhead to its products on the basis of 50% of direct material cost. If a product had $155,000 of manufacturing overhead allocated to it during May, the direct materials assigned to the product were:

rev: 08_15_2019_QC_CS-174994

Multiple Choice

• $77,500.

• $155,000.

• $310,000.

• $620,000.

The following data have been recorded for the production of Product A-11 in the current period. Direct materials cost was $2,239. A total of 52 direct labor-hours and 195 machine-hours were worked to make the product. The direct labor wage rate is $34.00 per labor-hour. The company allocates manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $35.00 per machine-hour. The total cost for Product A-11 for the current period would be:

rev: 08_15_2019_QC_CS-174994

Multiple Choice

• $5,827.

• $4,007.

• $2,308.

• $10,832.

Joplin Corporation produces syrups that it sells to candy makers. On November 1, it had no work-in-process inventory. It started production of 41,000 gallons of syrup in November and completed production of 38,000 gallons. The costs of the resources used by Joplin in November consist of the following:

Materials	$	89,100
Conversion costs (labor and overhead)		110,820

Required:

The production supervisor estimates that the ending work-in-process is 40 percent complete on November 30. Compute the cost of syrup completed and the cost of the syrup in work-in-process ending inventory as of November 30. (Do not round intermediate calculations.)

Cost of Syrup Completed:

Work-in-Process ending inventroy: