1.      Determine the amount of manufacturing overhead given the following information:
   
A. $7,750.
B. $10,430.
C. $9,750.
D. $11,080.

2.      Flow of manufacturing costs
The following data are taken from the accounting records of Gregory Mfg. Co.:
  
Compute the following for the current year:
(a) Direct materials purchased: $____________ (b) Total manufacturing costs charged to production (the Work in Process Inventory account): $____________ (c) The cost of finished goods manufactured: $____________ (d) The cost of goods sold: $____________ 

3. Use the following information to answer questions:

 Starbright manufactures children car seats, strollers, and baby swings. Starbright manufacturing costs are budgeted as follows:
  
The company uses activity-based costing to allocate its manufacturing overhead costs to products based on the following schedule:
  
During the current month, the following levels of activities were incurred:
  

 What are the setup costs allocated to Strollers during the current month? 
A. $9,036.
B. $6,502.
C. $14,458.
D. Cannot be determined. 

What are the factory foremen salaries allocated to Car Seats during the current month? 
A. $11,607.
B. $26,786.
C. $36,607.
D. $75,000.

What are the factory utilities costs allocated to Baby Swings during the current month? 
A. $210,000.
B. $51,808.
C. $34,016.
D. $19,177.

What are the total manufacturing overhead costs allocated to the Car Seats for the current month? 
A. $69,837.
B. $102,873.
C. $37,290.

4. Job order cost system-journal entries
Paxton Products, which uses a job order cost system, completed the following transactions during the current month:
(A) Materials costing $75,000 were used on various jobs.
(B) Time cards of direct workers indicate direct labor costs of $125,000 for the month.
(C) Overhead is applied to jobs at a rate of 75% of direct labor cost.
(D) Jobs with total accumulated costs of $165,000 were finished during the month.
(E) Units costing $210,000 were sold during the month at sales prices totaling $390,000. All sales were on account.
In the space provided, prepare a general journal entry for the month summarizing each of the above categories of transactions. Explanations may be omitted.
   

12. If 8,000 units were in beginning inventory, 26,000 units were started, and 6,000 units were in the ending inventory, how many units were transferred out? 
A. 40,000.
B. 26,000.
C. 28,000.
D. 24,000.

5. Use the following information to answer questions

 What are the equivalent units for materials? 
A. 92,000.
B. 60,000.
C. 160,000.
D. 110,000.

 What are the equivalent units for direct labor and overhead? 
A. 140,000.
B. 80,000.
C. 160,000.
D. 130,000.

Refer to information above. If direct labor and overhead costs totaled $172,000, what would be the unit cost? 
A. $1.23.
B. $1.08.
C. $1.56.
D. $3.44.