Which of the following is a manufacturing cost?

A. Indirect materials

B. Advertising expense

C. Depreciation of the office equipment used by the sales staff

D. Salary of clerical workers

In the calculation of the cost per equivalent unit, the denominator

A. is the total work done during the period plus the equivalent units in ending inventory.

B. includes both the number of units completed and the number of equivalent units in ending Work in Process.

C. equals the work done during the period less the work remaining to finish ending inventory.

D. is the work done for the current and preceding departments

The calculation for the predetermined overhead rate is

1. estimated overhead cost times the estimated level of the allocation base.
2. estimated overhead cost divided by the estimated level of the allocation base.
3. estimated level of the allocation base divided by the estimated overhead cost.
4. estimated overhead cost minus the actual overhead cost.