a.) Bear Corp. estimates that it will require 140,000 direct labor-hours to meet the coming periods estimated production level. In addition, the company estimates total fixed manufacturing overhead at $250,000, and variable manufacturing overhead costs of $3.25 per direct labor hour.

b.) FPG Industries had $45,000 of raw materials inventory at the beginning of March 2019. During the month, $205,000 of raw material was purchased. On 31 March 2019 a count revealed that $36,000 of raw material was still present. What is the cost of direct material used?

c.) Using the mixed cost formula, determine what the utility cost would be given the following information:

Fixed monthly charge is $125

Variable costs is $0.15 per cubic foot

Monthly activity is 1,100 cubic feet