Question

Baka 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 $243,300 and 8,300 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $244,400 and actual direct labor-hours were 5,800.

The applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.)

Garrison 16e Rechecks 2017-08-28
Multiple Choice
•   $290,174
•   $169,998
•   $244,412
•   $170,810

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Baka 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 $243,900 and 8,900 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $244,800 and actual direct labor-hours were 6,000.

The overhead for the year was: (Round your intermediate calculations to 2 decimal places.)
Garrison 16e Rechecks 2017-08-28
rev: 05_17_2018_QC_CS-127399
Multiple Choice
•   $79,500 underapplied
•   $80,400 underapplied
•   $79,500 overapplied
•   $80,400 overapplied

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Bims Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 2,200 units in its beginning work in process inventory that were 70% complete with respect to conversion costs. An additional 61,500 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 19,000 units in the ending work in process inventory of the Assembly Department that were 60% complete with respect to conversion costs.
What were the equivalent units for conversion costs in the Assembly Department for the month?
Multiple Choice
•   44,700
•   78,300
•   54,560
•   56,100

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Darden Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 20,200 units in its beginning work in process inventory that were 10% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $21,700. An additional 95,000 units were started into production during the month. There were 28,000 units in the ending work in process inventory of the Welding Department that were 70% complete with respect to conversion costs. A total of $847,880 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to:
Multiple Choice
•   $10.486
•   $11.200
•   $8.142
•   $9.985

Answer 1

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