16 Brian Corporation uses a predetermined overhead rate based on direct labor cost to apply manufacturing overhead to jobs. The predetermined overhead rates for the year are 200% of direct labor cost for Department A and 50% of direct labor cost for Department B. Job 436, started and completed during the year, was charged with the following costs Direct material Direct labor Manufacturing overhead Dept. A $50,000 Dept. B $10,000 $60,000 80,000 The total manufacturing cost assigned to Job 436 was: A. S B. S270,000 C. S 390.000 D. S 480,000 E. None of the above 360,000 17 Frank Corporation reported the following data for the month of July: Beginning Ending S 36,000 S 24,000 S 23.000 S 17.000 s 37.000 S 55,000 Inventories Raw materials Work in process Finished goods Additional information: Raw material purchases Direct labor cost Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process S 69,000 S 94,000 S 54,000 8.000 S S 56,000 If the company closes the over-or under-applied MOH entirely to Cost of goods sold (COGS). the amount of COGS that would appear on the income statement for July is: A. S 209.000 B. S203,000 C. S213,000 D. S223,000 E. None of the above