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Olympia Manufacturing uses a predetermined overhead allocation rate based on a percentage of direct labor cost. At the beginning of the? year, Olympia estimated total manufacturing overhead costs at? $1,010,000 and total direct labor costs at? $830,000. In? June, Job 511 was completed. The details of Job 511 are shown below. Direct materials cost ?$26,500 Direct labor cost ?$11,000 Direct labor hours 400 hours Units of product produced 300 hours What is the amount of manufacturing overhead costs allocated to Job? 511? (Round any percentages to two decimal places and your final answer to the nearest? dollar.) A. ?$9,040 B. ?$13,386 C. ?$21,777 D. ?$32,247

During? August, the Filtering Department of? Olive, Inc. had beginning? Work-in-Process inventory of 120 units with costs of? $50,000. 525 units were transferred in during the month. It had 60 units in ending? Work-in-Process Inventory. Under the? first-in, first-out? (FIFO) method, current period equivalent units of production for transferred in units in beginning? Work-in-Process Inventory of the Filtering Department is? ________. A. 525 units B. 0 units C. 60 units D. 120 units

Douban Corporation provided the following information for the? year: Beginning Balancelong dash ?Work-in-Process Inventory ?$27,000 Ending Balancelong dash ?Work-in-Process Inventory ?57,000 Beginning Balancelong dash Raw Materials Inventory ?87,000 Ending Balancelong dash Raw Materials Inventory ?61,000 Purchaseslong dash Raw Materials ?358,000 Direct Labor ?469,000 Indirect Labor ?21,000 Depreciation on Factory Plant and Equipment ?22,000 Plant Utilities and Insurance ?271,000 What was the total manufacturing costs incurred during the? year? A. ?$853,000 B. ?$1,167,000 C. ?$698,000 D. ?$314,000

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