Thomlin Company forecasts that total factory overhead for the current year will be $9,016,000 with 161,000 total machine hours. Year to date, the actual overhead is $4,720,000, and the actual machine hours are 80,000 hours. The predetermined factory overhead rate based on machine hours is

a.$29 per machine hour

b.$56 per machine hour

c.$59 per machine hour

d.$113 per machine hour

Department E had 4,000 units in work in process that were 40% completed at the beginning of the period at a cost of $12,500. During the period, 14,000 units of direct materials were added at a cost of $28,700 and 15,000 units were completed. At the end of the period, 3,000 units were 75% completed. All materials are added at the beginning of the process. Direct labor was $32,450, and factory overhead was $18,710. The number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories was

a.14,850

b.15,650

c.14,150

d.14,650

Use this information about Mocha Company to answer the question that follows.

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000.

The journal entry for the flow of costs into Department 2 for direct labor is

a.

Wages Payable	65,000
Work in ProcessDepartment 2		65,000

b.

Work in ProcessDepartment 2	185,000
Wages Payable		185,000

c.

Work in ProcessDepartment 2	65,000
Wages Payable		65,000

d.

Work in ProcessDepartment 2	125,000
Wages Payable		125,000