The Brookstone Company produces 9 volt batteries and AAA batteries. The Brookstone Company uses a plantwide rate to apply overhead based on direct labor hours. The following data is given:

Actual Overhead	$325,000
Estimated Overhead	$350,000
Estimated Activity:
9 volt battery	100,000 direct labor hours
AAA battery	400,000 direct labor hours
Actual Activity:
9 volt battery	125,000 direct labor hours
AAA battery	400,000 direct labor hours
Units Produced:
9 volt battery	500,000
AAA battery	250,000

What is the predetermined overhead rate? (round to 2 decimal places)

a.$0.65

b.$0.70

c.$0.67

d.$0.62

The following information is available for Department C for the month of June:

	Units	Cost
Work in process, June 1 (70% complete)	10,000
Direct materials		$ 36,000
Direct labor		18,000
Manufacturing overhead		24,000
Total work in process, June 1		$78,000
Started in production during June	40,000
Costs added:
Direct materials		$108,000
Direct labor		48,000
Manufacturing overhead		60,600
Total costs added during June		$216,600
Work in process, June 30 (80% complete)	4,000

Materials are added at the beginning of the process. Round unit costs to two decimal places. The cost of ending work in process using the weighted average method is

a. $23,760.

b.$16,992.

c.$21,312.

d.None of these choices are correct