what is the answer from 30 to 34 please

30) Forsyth, Inc uses estimated direct labor hours of 245.000 and estimated manufacturing overhead costs of $1 200 000 in establishing its predetermined overhead allocation rate for the year. Actual results showed the following Actual manufacturing overhead Allocated manufacturing overhead $800.000 $825 000 The number of direct labor hours worked during the period was intermediate calculations to two decimal places, and your final answer to the nearest whole number) (Round any A) 237,575 hours B) 245.000 hours C) 163,265 hours D) 168,367 hours 31) On January 1, Biden, Inc. 's Work - in - Process Inventory account had a balance of $31.900 During the year, $58,500 of direct materials was placed into production. Manufacturing wages Incurred amounted to $85,000, of which $64,500 were for direct labor. Manufacturing overhead is al located on the basis of 120 % of direct labor cost. Actual manufacturing overhead was $90,300 Jobs costing $220 800 were completed during the year. What is the December 31 balance of Work-in-Process Inveney? A $232,300 31) $154,900 Br $31,900 C) $11,500 $2) Caltran, Inc. completed manufacturing Job 445. It included $350 of direct materials cost, $1240 of direct labor cost, and $500 of allocated manufacturing overhead. Which of the following is the correct journal entry needed to record the completed job? 32) A) Work-in-Process Inventory 2090 2090 Finished Goods Inventory 2090 B) Finished Goods Inventory Work-in-Process Inventory 2090 C) Work-in-Process Inventory Cost of Goods Sold 1590 1590 2090 D) Finished Goods Inventory Materials Inventory 2090 33) On June 30, Coral, Inc. finished Job 750 with total job costs of $4700, and transferred the costs to Finished Goods Inventory. On July 6, Coral sold goods to a customer for $5000 cash. Which of the following is the correct journal entry to record the cost of goods sold? Assume the perpetual inventory system is used A) debit Work-in-Process Inventory $4700 and credit Cost of Goods Sold $4700 B) debit Cost of Goods Sold $4700 and credit Finished Goods Inventory $4700 C) debit Finished Goods Inventory $4700 and credit Cost of Goods Sold $4700 D) debit Cost of Goods Sold $4700 and credit Work-In-Process Inventory $4700 33) 34) The journal entry for adjustment of overallocated manufacturing overhead includes a A) debit to Work-In- Process Inventory C) credit to Finished Goods Inventory 34) B) credit to Manufacturing Overhead D) credit to Cost of Goods Sold