U Question 6 1 point SLG Corporation uses job-order costing and applies overhead using a plantwide rate based on direct labor hours. The company closes over-applied or under-applied overhead to cost of goods sold at the end of the year. The company has supplied the following data for the most recently completed year: Estimated total manufacturing overhead at the beginning of the $638,250 year Estimated direct labor hours at 37,000 the beginning of the year The following operating results are available: Actual direct labor hours 34,000 Manufacturing overhead: indirect $148,000 labor cost incurred Manufacturing overhead: other manufacturing overhead costs $450,000 incurred Cost of goods sold (unadjusted) $1,518,000 After the adjusting entry for overhead variance, cost of goods sold for the year at SLG Corporation will be: $1, 18,000 $1,506,500 O $1,642,000 $1,529,500 O None of the above U Question 7 2 points Hartman Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine hours. The company based its predetermined overhead rate for the current year on the following data: Total machine hours 80.000 Total fixed manufacturing overhead $624.000 cost Variable manufacturing overhead per machine $3.10 hour Recently, Job H307 was completed with the following characteristics. 60 300 Number of units in the job Total machine hours Direct materials Direct labor cost $645 $9,000 The total job cost for Job H307 is: O $12,270 $9,645 $3,915 $12,915 O None of the above