1.Crinks Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 14,000 hours and the total estimated manufacturing overhead was $319,200. At the end of the year, actual direct labor-hours for the year were 13,600 hours and the actual manufacturing overhead for the year was $305,810. Overhead at the end of the year was: (Round your intermediate calculations to 2 decimal places.)

3.The following data have been recorded for recently completed Job 674 on its job cost sheet. Direct materials cost was $2,049. A total of 35 direct labor-hours and 195 machine-hours were worked on the job. The direct labor wage rate is $21 per labor-hour. The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $24 per machine-hour. The total cost for the job on its job cost sheet would be:

4.Job 731 was recently completed. The following data have been recorded on its job cost sheet:

5.Hults Corporation has provided data concerning the company's Manufacturing Overhead account for the month of November. Prior to the closing of the overapplied or underapplied balance to Cost of Goods Sold, the total of the debits to the Manufacturing Overhead account was $70,250 and the total of the credits to the account was $65,500. Which of the following statements is true?

6.During October, Crusan Corporation incurred $63,900 of direct labor costs and $7,400 of indirect labor costs. The journal entry to record the accrual of these wages would include a:

7.Valles Corporation had $28,700 of raw materials on hand on February 1. During the month, the company purchased an additional $76,200 of raw materials. The journal entry to record the purchase of raw materials would include a:

8.During February, Degan Inc. transferred $60,900 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $66,270. The journal entries to record these transactions would include a:

9.At the beginning of August, Hogancamp Corporation had $31,400 of raw materials on hand. During the month, the company purchased an additional $74,700 of raw materials. During August, $80,800 of raw materials were requisitioned from the storeroom for use in production. The credits to the Raw Materials account for the month of August total:

10.The Donaldson Company uses a job-order costing system. The following data were recorded for July:

12.Gest Inc. has provided the following data for the month of November. The balance in the Finished Goods inventory account at the beginning of the month was $50,900 and at the end of the month was $44,300. The cost of goods manufactured for the month was $303,000. The actual manufacturing overhead cost incurred was $100,200 and the manufacturing overhead cost applied to Work in Process was $89,000. The adjusted cost of goods sold that would appear on the income statement for November is:

13.Snappy Company has a job-order costing system and uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Manufacturing overhead cost and direct labor hours were estimated at $112,500 and 45,000 hours, respectively, for the year. In July, Job #334 was completed at a cost of $5,250 in direct materials and $3,500 in direct labor. The labor rate is $7 per hour. By the end of the year, Snappy had worked a total of 50,000 direct labor-hours and had incurred $120,220 actual manufacturing overhead cost.

14.During September, Stutzman Corporation incurred $92,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $85,000.

15.During September, Stutzman Corporation incurred $80,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $77,000.