what is the answer from 35 to 41 please

35) The journal entry for adjustment of underallocated manufacturing overhead includes a A) credit to Cost of Goods Sold C) debit to Work-in - Process Inventory 35) B) credit to Manufacturing Overhead D) credit to Finished Goods Inventory 36) 36) Underallocated overhead occurs when A) estimated overhead costs are areater than actual overhead costs B) actual overhead costs are less than allocated overhead costs C) allocated overhead costs are less than actual overhead costs D) estimated overhead costs are greater than budgeted overhead costs S) Highland, Inc., an engineering firm, uses a iob order costing system to accumulate client-related costs. The predetermined overhead allocation rate is 40 % of staff labor cost. The work by engineers is charged to jobs at a rate of $32 per staff labor hour. A recent job for a client used 70 staff labor 37) hours How much was the total job cost? D) $3136 A) $28 C) $2240 B) $896 38) 38) Which of the following statements is TRUE of process costing? A) It tracks and assigns both period costs and product costs to units produced. BY It accumulates product costs by production departments. C) it assigns manufacturing overhead costs to products only in the last production process D) It uses one Work-in-Process Inventory account. 39) 39) Both job order costing and process costing. A) follow last-in, first-out method for inventory valuation B) maintain a single Work-in-Process Inventory account C) treat all period costs as product costs D) have the same type of product costs 40) 40) Jabari Manufacturing, a widgets manufacturing company, divides its production operations into three processes-Department 1, Department 2, and Department 3. The company uses a process costing system. Jabari incurred the following costs during the year to produce 4800 units: Department 1 Department 2 Department 3 $17,000 $7000 $10,000 If Jabari could sell only 3100 units during the year, what will be the cost per unit of widget produced? (Round your answer to the nearest cent.) A) $3.54 B) $5.00 C) $7.08 D) $10.97 41) The Refining Department of SweetBeet, Inc. had 79,000 tons of sugar to account for in July. Of the 79,000 tons, 49,000 tons were completed and transferred to the Boiling Department, and the remaining 30,000 tons were 50 % complete. The materials required for production are added at the beginning of the process. Conversion costs are added evenly throughout the refining process. The weighted-average method is used. Calculate the total equivalent units of production for direct materials A) 79,000 units 41) C) 49,000 units D) 64,000 unlts B) 15.000 units 931