There is a count$-$down timer in the right$-$hand corner of the canvas page; you can hide it$.$ Hiding the timer doesn't mean that time stops. Remember to have a snack or snacks handy and water$-$stay hydrated. Hunger and thirst can mess with test$-$taking.

"Believe in yourself. You are braver than you think, more talented than you know, and capable of more than you imagine."

Roy T$.$ Bennett, The Light in the Heart

Question $1$

$40$ pts

Luna Man$$facturing Company has summarized the data as of December $31,2023$

Work in process, ending inventory

Indirect materials

Estimated direct labor hours

Raw material, beginning inventory

Factory utility expenses

Work in process, beginning inventory

Direct labor cost

Factory bookkeeper

Raw material purchased

Estimated overhead

Indirect labor

Raw material, ending inventory

Depreciation of factory building

Direct labor hours incurred

$\backslash$table$[[$$$,61,980],[$$$,32,090],[,41,530],[$$$,35,210],[$$$,13,500],[$$$,33,570],[$$$,62,190],[,20,360],[$$$,135,890],[$$$,63,580],[$$$,41,740],[,54,237]]$

Prepare the schedule for the cost of goods manufactured, assuming the overhead is allocated based on direct labor hours.

Round overhead cost per hour to two decimal places.

Round the dollar amounts in the Schedule to the nearest whole dollar.