1.Smith Paints allocates overhead based on machine hours. Selected data for the most recent year follow.

Estimated manufacturing overhead cost	$251419
Actual manufacturing overhead cost	$245599
Estimated machine hours	20777
Actual machine hours	20662

The estimates were made as of the beginning of the year, while the actual results were for the entire year.

The predetermined manufacturing overhead rate per machine hour is (INPUT YOUR ANSWER WITH NO COMMAS OR DOLLAR SIGNS. ROUND TO TWO DECIMAL PLACES, FOR EXAMPLE 77.77)

2. Crockett Company had a beginning work in process inventory balance of $33145. During the year, $77,000 of direct materials were placed into production. Direct labor was $60023, and indirect labor was $19,500. Manufacturing overhead is allocated at 130% of direct labor costs. Actual manufacturing overhead was $86,500, and jobs costing $225252 were completed during the year. What is the ending work in process inventory balance?

3. Sonnheim Manufacturing uses job costing. In May, material requisitions were $50313 and raw material purchases were $32061. The end of month balance in raw materials inventory was $5001. What was the beginning raw materials inventory balance? (INPUT YOUR ANSWER WITHOUT COMMAS OR DOLLAR SIGNS)

4.Smith Paints allocates overhead based on machine hours. Selected data for the most recent year follow.

Overhead Rate per hour	$12.63
Estimated machine hours	20711
Actual machine hours	20981

The amount of manufacturing overhead allocated for the year based on machine hours would have been: