Wayfair Manufacturing applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the year, Wayfair based its predetermined overhead rate on total estimated overhead of $241,200 and 6,200 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $243,000 and actual direct labor-hours were 5,100. Wayfair's applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $243,015 $254,796 $199,869 $198,390 Compute the amount of raw materials used during April if $31,000 of raw materials were purchased during the month and if the inventories were as follows: Inventories Raw materials Work in process Finished goods Balance April 1 $ 7,400 $ 6,200 $ 10, 200 Balance April 30 $ 4,200 $ 7,700 $12,200 Multiple Choice $34,200 $30,700 $28,200 $32,500 Amazon Manufacturing had a beginning balance in its Work in Process inventory account of $40,000 on April 1; that account ended at $26,000 on April 30. During April, Amazon Mftg incurred direct materials cost of $58,600 and direct labor cost of $33,400. Amazon's actual manufacturing overhead cost incurred in April was $54,800. Amazon applied manufacturing overhead cost of $54,600 during April. Amazon's cost of goods manufactured for April was: Multiple Choice $160,800. $146,800. $160,600. a $146,600. Amazon Manufacturing provided the following data for the month of February: Inventories: Work in process Finished goods Beginning Ending $ 25,000 $20,000 $ 54,000 $58,000 Additional information: Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $ 65,000 $ 95,000 $71,000 $69,000 Amazona closes out any underapplied or overapplied manufacturing overhead to cost of goods sold. What was Amazon's cost of goods manufactured for February? Multiple Choice $234,000 $229,000 $231,000 $236,000 The following partially completed T-accounts summarize transactions for Target Manufacturing during the year: Raw Materials 5, 250 5,450 Beg Bal Wages & Salaries Payable 20,650 Beg Bal 9,500 Beg Bal 22,450 Beg Bal Finished Goods 2,450 22,450 20,650 Work in Process 4,350 6,450 8,750 8,550 8,550 Manufacturing Overhead 3,050 3,750 3,450 2,750 12,500 Cost of Goods Sold 20,650 Beg Bal The Cost of Goods Manufactured for Target Manufacturing was: Multiple Choice $9,200 $20,650 $22,450 $43,100