Sonify Company uses the weighted-average method in its process costing system. The Coating Department is the second department in its production process. The data below summarize the department's operations in February:

Units Percentage complete

Beginning work in process inventory 3,800 70%

Transferred in from the prior department during January 52,000

Completed and transferred to the next department during January 53,000

Ending work in process inventory 2,800 30%

The Coating Department's production report indicates that the cost per equivalent unit for conversion cost for January was $4.37.

How much conversion cost was assigned to the ending work-in-process inventory in the Coating Department for February?

a)$3,589.20

b)$3670.80

c)$5,081.20

d)$6121.80

Wonicy Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. At the beginning of the year, the company estimated manufacturing overhead would be $150,000 and direct labour hours would be 10,000. The actual figures for the year were $186,000 for manufacturing overhead and 12,000 direct labour hours. The cost records for the year will show which of the following?

a)Overapplied overhead of $30,000.

b)Underapplied overhead of $30,000.

c)Underapplied overhead of $6,000.

d)Overapplied overhead of $6,000.

Loniry Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. At the beginning of the year, the company estimated its total manufacturing overhead cost at $400,000 and its direct labour hours at 100,000 hours. The actual overhead cost incurred during the year was $350,000 and the actual direct labour hours incurred on jobs during the year was 90,000 hours. What would be the manufacturing overhead for the year?

a)$10,000 underapplied.

b)$10,000 overapplied.

c)$50,000 underapplied.

d)$50,000 overapplied.