TOSHIBA 6) Perteet Corporation sells corporation's relevant its, sav o of activity is 3.000 units to 7.000 1000 units to 7,000 wt. When it proces unitar Tol Cws Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense $ 3.00 $ 0.70 50.40 $ 0.50 $ 0.55 If 4,000 units are produced, the total amount of manufacturing overhead con A) $21,400 B) $18.100 C) $20,000 14 800 Johansen Corporation uses a predetermined overhead rate based on direct labor-hours to app manufacturing overhead to jobs The Corporation has provided the following estimated costs to the next year: Direct materials Direct labor Rent on factory building Sales salaries Depreciation on factory equipment Indirect labor Production supervisor's salary 6,000 $ 20.000 $ 15.000 $ 25,000 $ 8.000 $ 12,000 $ 15,000 Jameson estimates that 20.000 direct labor-hours will be worked during the year. The predetermined overhead rate per hour will be: B) $2.50 per direct labor-hour A) $3.00 per direct labor-hour D) $2.79 per direct labor-hour C) $4.00 per direct labor-hour 8) The Silver Corporation uses a predetermined overhead rate to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labor cost in Dept. A and on machine-hours in Dept. B. At the beginning of the year, the Corporation made the following estimates: Dept. A Dept. B $ 60,000 $ 40,000 $ 90,000 $ 45,000 6,000 9,000 2,000 15.000 Direct labor cost Manufacturing overhead Direct labor-hours Machine-hours D) 150% and $5 C) 67% and $3.00 What predetermined overhead rates would be used in Dept. A and Dept. B, respectively B) 150% and $3.00 A) 67% and $5.00 04 C5 4052 C4 80 c5 108 3