Please help me answer these multiple choice questions:

1) Buker Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the upcoming year appear below:

Estimated machine-hours	72,700
Estimated variable manufacturing overhead	$3.30	per machine-hour
Estimated total fixed manufacturing overhead	$838,730

The predetermined overhead rate for the recently completed year was closest to:

$6.74

$8.67

$14.84

$9.90

2)

During October, Dorinirl Corporation incurred $65,500 of direct labor costs and $5,100 of indirect labor costs. The journal entry to record the accrual of these wages would include a:

credit to Work in Process of $65,500

debit to Work in Process of $65,500

credit to Work in Process of $70,600

debit to Work in Process of $70,600

3)

Soledad Corporation had $27,500 of raw materials on hand on December 1. During the month, the Corporation purchased an additional $75,700 of raw materials. The journal entry to record the purchase of raw materials would include a:

credit to Raw Materials of $103,200

debit to Raw Materials of $103,200

debit to Raw Materials of $75,700

credit to Raw Materials of $75,700

4)

Arvay Corporation has provided data concerning the Corporation's Manufacturing Overhead account for the month of October. Prior to the closing of the overapplied or underapplied balance to Cost of Goods Sold, the total of the debits to the Manufacturing Overhead account was $64,800 and the total of the credits to the account was $59,300. Which of the following statements is true?

	Manufacturing overhead transferred from Finished Goods to Cost of Goods Sold during the month was $64,800.
	Actual manufacturing overhead incurred during the month was $59,300.
	Manufacturing overhead applied to Work in Process for the month was $64,800.
	Manufacturing overhead for the month was underapplied by $5,500.

5)

During February, Irving Corporation incurred $82,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $77,000.

The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

	credit to Manufacturing Overhead of $82,000
	debit to Manufacturing Overhead of $82,000
	debit to Work in Process of $77,000
	credit to Work in Process of $77,000

6)Job 593 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials	$2,483
Direct labor-hours	77	labor-hours
Direct labor wage rate	$ 19	per labor-hour
Machine-hours	136	machine-hours

The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $20 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 593 would be:

	$3,990
	$7,506
	$6,666
	$3,946