Frodo Backpacks, Inc. manufacture small-batch backpacks specifically designed for high intensity adventures, such as a perilous journey to Mount Doom to save the world. They use an activity based costing method to allocate the manufacturing overhead costs. The overhead costs and driver estimates are provided below:

 

 

Activity	Cost	Cost Driver	Estimated volume
Textiles	$173,960	machine hours	22,000 machine hours
Assembly	$386,200	DL hours	34,000 DL hours

 

During the month of March, Frodo Backpacks worked on two different jobs. Both jobs, Job M-203 and Job D-682 were finished in March. Data for the jobs are as follows:

 

	Job M-203	Job D-682
Beginning balance	$28,500	$26,200
Direct materials	$46,720	$38,900
Direct labor costs	$33,400	$40,500
Actual direct labor hours	1,336 direct labor hours	1,620 direct labor hours
Actual machine hours	5,600 machine hours	6,300 machine hours

 

A) Using the information provided, please calculate the total applied manufacturing overhead for Job M-203. Please provide your answer to the nearest whole dollar, and do not use the "$" sign.

 

B)Using the information provided, please calculate the total applied manufacturing overhead for Job D-682. Please provide your answer to the nearest whole dollar, and do not use the "$" sign.

 

C)Assuming there are no other finished jobs waiting to be sold, please calculate the finished goods ending inventory. Please provide your answer to the nearest whole dollar, and do not use the "$" sign.