# Rediger Inc., a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process in

Rediger Inc., a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was \$22,000 at the beginning of the month and \$17,000 at the end of the month. During the month, the Corporation incurred direct materials cost of \$55,000 and direct labor cost of \$28,000. The actual manufacturing overhead cost incurred was \$53,000. The manufacturing overhead cost applied to Work in Process was \$51,000. The cost of goods manufactured for June was: A) \$141,000 B) \$139,000 C) \$134,000 D) \$136,000 Dukes Corporation used a predetermined overhead rate this year of \$2 per direct labor-hour, based on an estimate of 20,000 direct labor-hours to be worked during the year. Actual costs and activity during the year were: Actual manufacturing overhead cost incurred \$38,000 Actual direct labor-hours worked 18,500 The overapplied or underapplied manufacturing for the year was: A) \$1,000 underapplied B) \$1,000 overapplied C) \$3,000 underapplied D) \$3,000 overapplied Lamberson corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours 50,000 Total fixed manufacturing overhead cost \$460,000 Variable manufacturing overhead per machine- hour \$3.10 Recently Job P647 was completed with the following characteristics: Number of units in the job 50 Total machine-hours 150 Direct materials \$740 Direct labor cost \$6,000 Calculate the total job cost for Job P647. Calculate the unit product cost for Job P647.

25) Option B is correct

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\$22,000 + \$55,000 + \$28,000 + \$51,000 – \$17,000 = \$139,000

26) Option B,\$1000 overapplied

\$18500*2 – 38000 = -1000

That is 1000 is overapplied , 1000 is more than actual, hence it is overapplied.

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