Summer 20 Corp estimates overhead based on direct labor hours and has given you the following information:

Estimated Manufacturing Overhead Costs 2020	$410,000
Estimated Direct Labor Hours for 2020	220,000
Actual Direct Labor Hours for 2020	202,000
Manufacturing Overhead Account Debit Entries total	$380,000

1. Determine the predetermined overhead allocation rate.

2. Determine the amount of manufacturing overhead that was allocated.

3. Calculate the amount Summer 20 Corp is over or under allocated during the year. (Be sure to specify over or under allocated along with the dollar value.)

You must show and label your work to get credit.

+Summer 20 Manufacturing manufactures paintings and uses process costing. There are three processing departmentsCutting, Painting, and Packaging. Following is information for the current month for the Painting Department.

Beginning work in process inventory units	6,000
Units transferred in from the Cutting Department	35,000
Units completed and transferred to the next department	31,000
Ending work in process inventory units	10,000
Ending Inventory % complete as to materials costs	70%
Ending Inventory % complete as to conversion costs	45%

For the Painting Department, what was the TOTAL number of equivalent units of production in the current month for

1. Direct Materials and 2. Conversion Costs

Summer 20 Company has asked you to calculate the TOTAL cost per EUP (Equivalent Units of Production) using the weighted average method based on the following. (You must show and label your work for credit.)

Direct Materials Cost	$80,000
Conversion Cost	$115,000
EUP for Direct Materials	1,000
EUP for Conversion Cost	900