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TB MC Qu. 15.134 Clemmens Company applies overhead... Ciemmens. Company appiles overhead based on direct hbor cost. Estimated overhead and direct labor costs for the yeor were $113,500 and $124.800, tespectively During the year, bctual overnead was $107.200 and actual direct labor cost wos $118.500 The entry to clowe the over or underapplied overhead at year-end, ossuming on immaterial amount, would incluce (Round predetermined overhead rate to nearest whole percentage) Mutple Croice A crodi to Finished Goods inventory 10 is 5635 A rede to Cost of Goods Sald for $635 A debit to Cost of Cocets Sold 10e $635 A debit to Wark in Process invempry for $635. Multiple Choice A credit to Finished Goods Inventory for $635. A credit to Cost of Goods Sold for $635. A debit to Cost of Goods Sold for $635. A debit to Work in Process Inventory for $635. A credit to Factory Overhead for $635. TB MC Ou. 15-114 Lowden Company has an overhead application.. Lowden Company has a predetermined overhesd rate of 155% and allocates overhesd based on direct materiat cost. During the current period, direct labor cost is $60,000 and direct materins cost is 590,000 How much overhead cost should Lowden Company showld apply in the current period? Manis Choies 590000 13474 5132500 Multiple Choice $60,000. $90,000. $38,710. $139,500. $58,065. TB MC Qu. 15-133 Mango Company applies overhead based on direct... Mango Company applies overhead based on direct labor costs. For the current year, Mango Compary estimated total overhead costs to be $540,000, and direct abor costs to be $270,000. Actual overhead costs for the year totaled $558,000, and actual direct labor costs totaled $303,000, At year-end, Factory Overhead hccount is: Mulnple Choice: Oyerappiled by $33,000 Overapolied by StR, 000 Niesther overapplied nor underappled Undernopied by $48,000 Multiple Choice Overapplied by $33,000. Overapplied by $48,000. Neither overapplied nor underapplied. Underapplied by $48,000. Overapplied by $303,000. Job A38 was ordered by a customer on September 25. During the month of Septembec, loycee Coeporation requisitioned $3,300 of direct materiats and used $4,800 of direct laber, The job was not finished by the end of September, but needed an additional $3.800 of direct materials and addifional direct labor of $8, i00 to finish the po in October, The company applies overhead at the end of each month at a rate of 200% of the d rect iabor cost incurred. What is the balance in the Work in Process account at the end of September relative to 006 A3B? Mutiple Cholce $17300 517,900 58,100 $12,900 Multiple Choice $17,700 $11,900 $8,100 $12,900 $7,100