Olympia Manufacturing uses a predetermined overhead allocation rate based on a percentage of direct labor cost. At the beginning of the year, Olympia estimated total manufacturing overhead costs at $1,010,000 and total direct labor costs at $830,000. In June, Job 511 was completed. The details of Job 511 are shown below. Direct materials cost $26,500 Direct labor cost $11,000 Direct labor hours 400 hours Units of product produced 300 hours What is the amount of manufacturing overhead costs allocated to Job 511? (Round any percentages to two decimal places and your final answer to the nearest dollar.) A. $9,040 B. $13,386 C. $21,777 D. $32,247

During August, the Filtering Department of Olive, Inc. had beginning Work-in-Process inventory of 120 units with costs of $50,000. 525 units were transferred in during the month. It had 60 units in ending Work-in-Process Inventory. Under the first-in, first-out (FIFO) method, current period equivalent units of production for transferred in units in beginning Work-in-Process Inventory of the Filtering Department is ________. A. 525 units B. 0 units C. 60 units D. 120 units

Douban Corporation provided the following information for the year: Beginning Balancelong dash Work-in-Process Inventory $27,000 Ending Balancelong dash Work-in-Process Inventory 57,000 Beginning Balancelong dash Raw Materials Inventory 87,000 Ending Balancelong dash Raw Materials Inventory 61,000 Purchaseslong dash Raw Materials 358,000 Direct Labor 469,000 Indirect Labor 21,000 Depreciation on Factory Plant and Equipment 22,000 Plant Utilities and Insurance 271,000 What was the total manufacturing costs incurred during the year? A. $853,000 B. $1,167,000 C. $698,000 D. $314,000