Tallahasee Company is highly automated and uses a computer to control manufacturing operations. Tallahassee uses a job order costing system and applies manufacturing overhead to products on the basis of computer hours. The estimates below were used in preparing the predetermined overhead at the beginning of the year :

Fixed Manufacturing Overhead Cost : 1,275,000

Variable Manufacturing Overhead Per Computer Hour : 4.00

Computer Hours : 75,000

During the year, a severe economic recession resulted in the cutting back of production and the building of inventory in the company's warehouse. The company's cost records revealed the following actual cost and operating data for the year :

Computer Hours : 54,000

Manufacturing Overhead Cost : 1,450,000

Balances at Year End :

Work In Process Inventory : 160,000

Finished Goods Inventory : 1,040,000

Cost of Goods Sold : 2,800,000

Question : What is the predetermined overhead rate for the year? A) 17.00 per hour B) 19.33 per hour C) 21.00 per hour D) 15.88 per hour E) 26.85 per hour

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Question : Assume that Tallahassee (above) allocates any under-applied or over-applied overhead to work-in-process, finished goods, and cost of goods sold on the basis of overhead applied during the year that remains in each account at the end of the year. These amounts are :

Work In Process : $45,360

Finished Goods : $294,840

Cost of Goods Sold : $793,800

Question : How much is the adjusted cost of goods sold for the year?

A) 2,578,800 B) 3,021,200 C) 2,882,160 D) 2,812,640 E)3,116,000

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