# Work shown

 Bakker 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 \$104,720 and 3,400 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to \$106,520 and actual direct labor-hours were 3,200.

 The applied manufacturing overhead for the year was: (Round your intermediatecalculations to 2 decimal places.) \$98,560 \$103,408 \$95,584 \$100,240

 A direct labor worker at Cogswell Corporation is paid \$24 per hour for regular time andtime and a half for all work in excess of 40 hours per week. The company’s fringe benefits cost \$7 for each hour of employee time (both regular and overtime). Last week this employee worked 44 hours but was idle for 4 hours due to material shortages. The company treats all fringe benefits relating to direct labor as added direct labor cost and the remainder as part of manufacturing overhead.
 Required: Determine how much of the worker’s wages for the week would be classified as directlabor cost and how much would be classified as manufacturing overhead cost. (Do not round intermediate calculations. Round your final answer to the nearest dollar. Omit the “\$” sign in your response.)

1. Job 731 was recently completed. The following data have been recorded on its job cost sheet:
 Direct materials \$2,474 Direct labor-hours 73 labor-hours Direct labor wage rate \$    19 per labor-hour Machine-hours 134 machine-hours
 The company applies manufacturing overhead on the basis of machine-hours.The predetermined overhead rate is \$20 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 731 would be: \$7,381 \$6,541 \$3,861 \$3,865

 Crinks Corporation uses direct labor-hours in its predetermined overhead rate. Atthe beginning of the year, the estimated direct labor-hours were 13,200 hours and the total estimated manufacturing overhead was \$337,920. At the end of the year, actual direct labor-hours for the year were 12,800 hours and the actual manufacturing overhead for the year was \$323,490. Overhead at the end of the year was: (Round your intermediate calculations to 2 decimal places.) \$9,190 underapplied \$4,190 overapplied \$9,190 overapplied \$4,190 underapplied

 The following data have been recorded for recently completed Job 674 on its jobcost sheet. Direct materials cost was \$2,117. A total of 34 direct labor-hours and 224 machine-hours were worked on the job. The direct labor wage rate is \$14 per labor-hour. The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is \$16 per machine-hour. The total cost for the job on its job cost sheet would be: \$3,133 \$8,322 \$6,177 \$3,552

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

 July 1 Work in Process Added During July Job Number Inventory DirectMaterials DirectLabor 475 \$1,560 \$910 \$346 476 \$1,140 \$1,340 \$1,760 477 \$1,300 \$1,370 \$1,700 478 \$1,630 \$1,760 \$2,430
 Overhead is applied to jobs at the rate of 70% of direct materials cost. Jobs 475,477, and 478 were completed during July and transferred to finished goods. Jobs 475 and 478 have been delivered to the customer. Donaldson’s Work in Process inventory balance on July 31 was: \$4,618 \$5,178 \$5,338 \$9,298

 Malcolm Company uses a predetermined overhead rate based on direct labor-hoursto apply manufacturing overhead to jobs.
 On september 1, the estimates for the month were: Manufacturing overhead \$14,910 Direct labor-hours 14,200 During september, the actual results were: Manufacturing overhead \$16,700 Direct labor-hours 13,000
 The cost records for September will show: (Round your intermediate calculations to 2 decimal places.) Overapplied manufacturing overhead of \$3,050 Under applied manufacturing overhead of \$3,050 Under applied manufacturing overhead of \$1,790 Overapplied manufacturing overhead of \$1,790

 Straley Inc. has provided the following data for the month of February.There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.

 Work in Process Finished Goods Cost of Goods Sold Total Direct materials \$ 7,510 \$ 19,600 \$ 35,260 \$ 62,370 Direct labor 8,850 24,900 44,800 78,550 Manufacturing overhead 8,160 18,870 23,970 51,000 Total \$ 24,520 \$ 63,370 \$ 104,030 \$ 191,920
 Manufacturing overhead for the month was overapplied by \$3,400. The company allocates any underapplied or overapplied manufacturing overheadamong work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts.

Required:

Provide the journal entry that would record the allocation of nderapplied or overapplied among work in process, finished goods, and cost of goods sold.

 Snappy Company has a job-order costing system and uses a predeterminedoverhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Manufacturing overhead cost and direct labor hours were estimated at \$69,000 and 30,000 hours, respectively, for the year. In July, Job #334 was completed at a cost of \$2,010 in direct materials and \$1,800 in direct labor. The labor rate is \$6 per hour. By the end of the year, Snappy had worked a total of 35,500 direct labor-hours and had incurred \$79,350 actual manufacturing overhead cost. Snappy’s manufacturing overhead for the year was: (Round intermediatecalculations to 2 decimal places.) \$2,300 overapplied \$3,800 overapplied \$3,800 underapplied \$2,300 underapplied