A company produces washers and dryers in an assembly-line process. Labor costs incurred during a recent period were: corporate executives, $500,000; assembly-line workers, $209,000; security guards, $45,000; and plant supervisor, $110,000. The total of company's direct labor cost was: Select one: O a. $754,000 O b. $319,000 O c. $203,000 O d. $209,000 O e. $864,000

Gell Corporation manufactures computers. Assume that Gell: • allocates manufacturing overhead based on machine hours • estimated 12,000 machine hours and $93,000 of manufacturing overhead costs • actually used 16,000 machine hours and incurred the following actual costs: What is Gell’s actual manufacturing overhead cost? a. $158,000 b. $83,000 c. $145,000 d. $220,000

A-6

3

Presented below are certain operating data for the four departments of Tally Manufacturing Company.     Service Production   1 2 1 2 Total manufacturing overhead costs either identifiable with or allocated to each department $72,000 $86,400 $108,000 $117,600 Square feet of factory floor space     48,000 96,000 Number of factory workers     110 70 Planned direct labor hours for the year     24,000 36,000 Allocate, to the two production departments, the costs of service departments 1 and 2, using factory floor space and number of workers, respectively, as bases. Do not round bases when calculating reallocations of service departments.     Production   1 2 Identifiable and allocated overhead Answer   Answer   Reallocation of service departments:     Dept. 1 Factory floor space Answer   Answer   Dept. 2 Number of factory workers Answer   Answer   Total manufacturing overhead Answer   Answer     What is the apparent…

ABC Co. produces washers and dryers in an assembly-line process. Labor costs incurred during a recent period were: corporate executives, $500,000; assembly-line workers, $180,000; security guards, $45,000; and plant supervisor, $110,000. The total of ABC’s direct labor cost was:   a.     $235,000   b.     $110,000   c.      $155,000   d.     $180,000

Bell Corporation manufactures computers. Assume that Bell​:   • allocates manufacturing overhead based on machine hours. • estimated 12,000 machine hours and $93,000 of manufacturing overhead costs. The predetermined overhead rate is $7.75 per machine hour. • actually used 15,000 machine hours and incurred the following actual​ costs: Indirect labor $14,000 Depreciation on plant 49,000 Machinery repair 17,000 Direct labor 75,000 Plant supplies 5,000 Plant utilities 10,000 Advertising 33,000 Sales commissions 23,000 How much manufacturing overhead would Bell ​allocate?

Zap Construction manufactures extension ladders. Information for the year related to the company appears below. The company allocates overhead based on machine hours. Based on the information below, how much overhead was applied to products during the year? Total manufacturing overhead cost Machine hours O $550,000 $720.000 O $490,000 O $480,000 Estimated Actual $500,000 $480,000 100,000 110,000

Wilmington Company has two manufacturing departments--Assembly and Fabrication. It considers all of its manufacturing overhead costs to be fixed costs. The first set of data that is shown below is based on estimates from the beginning of the year. The second set of data relates to one particular job completed during the year-Job Bravo. Estimated Data Manufacturing overhead costs Direct labor-hours Machine-hours Job Bravo Direct labor-hours Machine-hours Assembly $1,400,000 70,000 28,000 Assembly Fabrication 15 7 7 10 Fabrication Total $1,680,000 $3,080,000 Total 22 17 42,000 140,000 112,000 168,000 Required: 1. If Wilmington used a plantwide predetermined overhead rate based on direct labor-hours, how much manufacturing overhead would be applied to Job Bravo? 2. If Wilmington uses departmental predetermined overhead rates with direct labor-hours as the allocation base in Assembly and machine-hours as the allocation base in Fabrication, how much manufacturing overhead would be applied…