Zelda Corporation is using a predetermined overhead rate of $$10$ per machine$-$hour that was based on estimated total fixed manufacturing overhead of $ $140,000$ and $20,000$ machine$-$hours for the period. The company incurred actual total fixed manufacturing overhead of $$135,000$ and $18,000$ total machine$-$hours during the period. The amount of manufacturing overhead that would have been applied to all jobs during the period is closest to

$2.$ Lunasia Corporation applies manufacturing overhead on the basis of direct labor$-$hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $$200,000$ and $5,000$ estimated direct labor$-$hours. Actual manufacturing overhead for the year amounted to $$210,000$ and actual direct labor$-$hours were $5,100.$ The overhead for the year was:

$3.$The following costs were incurred in May:

Direct materials

$$50,100$

Direct labor

$$30,500$

Manufacturing overhead

$$40,000$

Selling expenses

$$18,000$

Administrative expenses

$$32,000$

Prime costs during the month totaled

$4.$Martinez Corporation bases its predetermined overhead rate on the estimated machine$-$hours for the upcoming year. Data for the upcoming year appear below:

Estimated machine$-$hours

$20,000$

Estimated variable manufacturing overhead

$$3$ per machine$-$hour

Estimated total fixed manufacturing overhead

$$15,000$

The predetermined overhead rate for the recently completed year was closest to

$5.$Jonathan Corporation uses the weighted$-$average method in its process costing system. Operating data for the Painting Department for the month of August appear below:

Units

Percent Complete with

Respect to Conversion

Units transferred out to the next processing department

$93,000$

Ending work in process inventory

$1,000$

$60\%$

What were the equivalent units for conversion costs in the Painting Department for the month of August?