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8. Kiwi Corporation uses a Job Cost Accounting System. It has an ending balance in its "Work in Process Inventory" account of $230,000, and one partially completed Job (#15) in production. Direct Materials cost assigned to Job #15 is $108.000, Direct Labor cost is $32 per Direct Labor hour, and Factory Overhead cost applied to Job #15 is $40,000. Calculate Kiwi's Predetermined Factory Overhead Rate using an activity base of Direct Labor hours. 9. Van Halen, Inc. is a manufacturing company that worked on the following jobs during September 2020. Job No. 1 1.1 Job 165 was completed during September 2020 and later sold for $5,000 in October. Jobs 190 and 192 are not done as of the end of September. The September 30 balance in Van Halen's Work in Process (WIP) Inventory account was $2,900. a) Prepare the Journal Entry for the completion of Job 165. b) Calculate the partially completed cost of Job 192. 18. Depa 1.900 bin wakipity that were.com Convenio condded 34,000 for direct materiale con during the period 27.000 units were completo during the periodisme completed for direct laber face recettes of the period. All materialet the beginning of the percent tuber con 10.00 and factory walco 16.000 Calitate Direct Material per les sit for the period od te mere b) Calculate Conversion cost per equivalent unit for the period (round to nearest $0.00). II. Odessa Company's process cost system assigns factory overhead cost based on machine hours and direct labor cost The Mixing Department uses 2,300 direct labor hours at an average rate of S16 per hour during the accounting period. The Packaging Department uses 4,500 machine hours during the accounting period. Odessa's predetermined factory overhead rates are 25% of direct labor costs, and $3 per machine hour. a) Prepare the journal entry to apply factory overhead cost to the Mixing Department. b) Prepare the journal entry to apply factory overhead cost to the Packaging Department. 8. Kiwi Corporation uses a Job Cost Accounting System. It has an ending balance in its Work in Process Inventory account of $230,000, and one partially completed Job (#15) in production. Direct Materials cost assigned to Job #15 is $108,000, Direct Labor cost is $32 per Direct Labor hour, and Factory Overhead cost applied to Job #15 is $40,000. Calculate Kiwi's Predetermined Factory Overhead Rate using an activity base of Direct Labor hours