The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory.

Work in Process Inventory
Beginning WIP	5,200
Direct materials	47,800
Direct labor	30,300
Applied Overhead	16,500
Total Manufacturing Costs	99,800
To Finished Goods			?
Ending WIP	10,300

The cost of units transferred to finished goods is:

17-Following is a partial process cost summary for Mitchell Manufacturing's Canning Department.

Equivalent Units of Production	Direct Materials					Conversion
Units Completed and transferred out			72,000					72,000
Units in Ending Work in Process:
Direct Materials (15,000 * 100%)			15,000
Conversion (15,000 * 80%)								12,000
Equivalent Units of Production			87,000					84,000
Cost per Equivalent Unit
Costs of beginning work in process		$	43,500				$	63,800
Costs incurred this period			145,300					195,400
Total costs		$	188,800				$	259,200
Cost per equivalent unit		$	2.17	per EUP			$	3.09	per EUP

The total materials costs transferred out of the Canning Department equals:

Multiple Choice

$188,790.

$182,280.

$188,800.

$222,480.

$156,240.

18-Lowden Company has an overhead application rate of 156% and allocates overhead based on direct material cost. During the current period, direct labor cost is $59,000 and direct materials used cost $89,000. Determine the amount of overhead Lowden Company should record in the current period.

Multiple Choice

$57,051.

$89,000.

19-The B&T Company's production costs for May are: direct labor, $15,000; indirect labor, $6,700; direct materials, $15,200; property taxes on production facility, $820; factory heat, lights and power, $1,020; and insurance on plant and equipment, $220. B&T Company's factory overhead incurred for May is:

$2,060.

$8,760.

$6,700.

$38,960.

$21,900.

$37,821.

$59,000.

$138,840.

20-Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing Department:

Equivalent units of productiondirect materials		121,000	EUP
Equivalent units of productionconversion		104,400	EUP
Costs in beginning Work in Processdirect materials	$	64,600
Costs in beginning Work in Processconversion	$	47,500
Costs incurred in Februarydirect materials	$	546,300
Costs incurred in Februaryconversion	$	686,200

The cost per equivalent unit of production for direct materials is:

Multiple Choice

$4.51

$5.85

$10.19

$5.67

$5.05

21-Dallas Company uses a job order costing system. The company's executives estimated that direct labor would be $2,310,000 (210,000 hours at $11/hour) and that factory overhead would be $1,510,000 for the current period. At the end of the period, the records show that there had been 190,000 hours of direct labor and $1,210,000 of actual overhead costs. Using direct labor hours as a base, what was the predetermined overhead rate? (Round your answer to two decimal places.)

Multiple Choice

$7.95 per direct labor hour.

$6.43 per direct labor hour.

$6.84 per direct labor hour.

$7.19 per direct labor hour.

$5.76 per direct labor hour.