The following direct labor information pertains to the manufacture of product Scour: 2 direct labor hours 50 Time required to make one unit Number of direct workers Number of productive hours per week, per worker Weekly wages per worker Workers' benefits treated as direct labor costs 40 $1,300 20% of wages What is the standard direct labor cost per unit of product Scour? (CPA adapted) Multiple Choice $28. $47. $56. $78. Before prorating the manufacturing overhead costs at the end of 2020, the Cost of Goods Sold and Finished Goods Inventory accounts had applied overhead costs of $59,000 and $35,000 in them, respectively. There was no Work-in-Process at the beginning or end of 2020. During the year, manufacturing overhead costs of $89,000 were actually incurred. The balance in the Applied Manufacturing Overhead was $94,000 at the end of 2020. If the under or overapplied overhead is prorated between Cost of Goods Sold and the inventory accounts, how much will be allocated to the Finished Goods Inventory? (Rounded to the nearest whole dollar.) Multiple Choice O $1,862. O $3,007 O $2,966. O $3,138 The journal entry to record the completion of a contract in a job costing system for a service firm is: A. XXX Cost of Services Billed Wages Payable XXX B. XXX Work-In-Process Inventory Wages Payable XXX c. XXX Cost of Services Billed Work-In-Process Inventory XXX XXX D. Finished Goods Inventory Work-In-Process Inventory XXX Multiple Choice Option D Option B Option C Option A