7 points 5? Opus Corp has decided to issue equity in order to raise capital to expand operations. The company has received approval from the board of directors to issue 95,000 shares of the company's common stock on May 1, 2020. On the date of issue, the common stock has a. par value of $0.40 and a market value of $4.00. What amount will Opus Corp record as Common Stock on May '1, 2020? $342,000 $0 $413,000 $380,000 $38,000 16 7 points Laudermilk produces dairy equipment. Most of its jobs have a number of units per job. The company has two different departments through which all jobs pass. Overhead is applied using a plantwide rate of $15 per direct labor hour. Direct labor wages average $10 an hour. Data for Job #3 for the year is as follows: Direct materials $35,000 Direct labor costs Dept. A $65,000 Dept. B $14,000 Machine hours used Dept. A 200 Dept. B 2,400 Units produced 30,000 What is the total cost of Job #3? O $153,000 O $114,000 $103,000 OO $118,500 O $232,500