Sybil, Inc. uses a predetermined overhead allocation rate to allocate manufacturing overhead costs to jobs. The company recently completed Job 300X. This job used 10 machine hours and 4 direct labor hours. The predetermined overhead allocation rate is calculated to be $41 per machine hour. What is the amount of manufacturing overhead allocated to Job 300X using machine hours as the allocation base? O A. $574 O B. $410 O c. $246 OD. $164 Nurix, Inc. is a business consulting firm. During the month of February, Nurix earned $56,000 of revenues by providing services to 47 clients. Operating costs for February were $12,000 and non-operating costs were $6,000. What is the unit cost per service? (Round your answer to the nearest cent.) O A. $255.32 O B. $1,191.49 O c. $127.66 OD. $382.98 Black Hills Manufacturing has two processing departments, Department I and Department II. During the year, direct materials worth $38,000 purchased on account were assigned to Department 1. At the end of the year, when the production cost report for Department I was prepared, Black Hills assigned $40,000 to the units transferred from Department I to Department II. The journal entry to record the transfer of units to Department II will O A. debit Work-in - Process InventoryDepartment I for $40,000 and credit Work - in - Process InventoryDepartment II for $40,000 B. debit Work - in - Process InventoryDepartment II for $40,000 and credit Work in - Process InventoryDepartment I for $40,000 OC. debit Work-in - Process InventoryDepartment II for $38,000 and credit Work - in - Process Inventory Department I for $38,000 O D. debit Work in - Process InventoryDepartment I for $38,000 and credit Work in - Process InventoryDepartment II for $38,000