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Question 7 Sheffield Manufacturing Inc.'s accounting records reflect the following inventories: Raw materials inventory Work in process inventory Finished goods inventory Dec. 31, 2019 Dec. 31, 2020 $99800 $79800 130900 144700 125200 115700 During 2020, Sheffield purchased $950800 of raw materials, incurred direct labour costs of $125500, and incurred manufacturing overhead totalling $160400. Sheffield Manufacturing's cost of goods manufactured for 2020 amounted to $1242900. How much would it report as cost of goods sold for the year? O $1252400 O $1289500 O $1368400 O $1233400 Question 9 Bayview Manufacturing has $16,000 of under-applied overhead in Manufacturing Overhead at December 31 and the following account balances at year end: Work in Process Inventory Finished Goods Inventory Cost of Goods Sold Total costs $10,000 20,000 70,000 $100,000 The portion of under-applied overhead that should be applied to Cost of Goods Sold using proration method is O $ 16,000. O $11,200. O $1,120. O ($11,200). Question 10 A materials requisition slip showed that total materials requested were $21270 with $740 of this amount consisting of indirect materials. What entry is made to record the transfer of materials from the storeroom? O 20530 Work in Process Inventory Manufacturing Overhead Raw Materials Inventory 740 21270 21270 O Work in Process Inventory Raw Materials Inventory 21270 20530 740 O Direct Materials Indirect Materials Work in Process Inventory 21270 21270 O Manufacturing Overhead Raw Materials Inventory 21270 Question 22 A company incurs $1180000 of overhead each year in three departments, Processing, Packaging, and Testing. The company performs 800 processing transactions, 209000 packaging transactions, and 2000 tests per year in producing 405000 drums of oil and 604000 drums of sludge. The following data are available: Department Processing Packaging Testing Expected use of Driver Cost 800 $506000 209000 506000 2000 168000 Production information for sludge is as follows: Department Expected use of Driver Processing 600 Packaging 95000 Testing 200 Calculate the amount of overhead assigned to sludge. O $590000 O $626300 O $396300 O $246800 Question 25 Crane Co. incurs $543000 of overhead costs each year in its three main departments, setup ($31000), machining ($405000), and packing ($107000). The setup department performs 50 setups per year, the machining department works 7000 hours per year, and the packing department packs 200 orders per year. Information about Crane's 2 products is as follows: Product One Product Two Number of setups 40 10 Machining hours 3500 Orders packed 120 80 3500 Using ABC, how much overhead is assigned to Product One each year? O $543000 O $251500 O $271500 O $291500