9) ./ 9) The Work-in-Process Inventory account includes the A) goods that are partially completed B) goods that have been sold in the market C) goods that are damaged during production D) goods that are ready to be sold 10) Selected data for Lemon Grass Inc. for 2015 is provided below: Factory Utilities Indirect Materials Used Direct Materials Used Property Taxes on Factory Building Sales Commissions Indirect Labor Incurred Direct Labor Incurred Depreciation on Factory Equipment $1,500 37,500 300,000 6,900 85,000 25,000 150,000 6,500 What is the total factory overhead? D) $612,000 C) $77,400 A) $62,400 B) $450,000 11) Gardner Machine Shop estimates manufacturing overhead costs for the coming year at $316,000. sed The manufacturing overhead costs will be allocated based on direct labor hours. Gardner estimates 5,000 direct labor hours for the coming year. In January, Gardner completed Job A33, which u 60 machine hours and 15 direct labor hours. What was the amount of manufacturing overhead allocated to job A33? (Round your intermediate calculations to one decimal place.) D) $3,792 A) $948 C) $4,740 B) $990 12) Iglesias Inc. completed Job 12 on November 30. The details of Job 12 are given below: $840 $1,100 Direct labor cost Direct materials cost Machine hours Direct labor hours Predetermined overhead allocation rate $90 per machine hour What is the total cost of Job 12? D) $3,920 C) $2,570 B) $1,947 A) $1,940