The Brookstone Company produces 9 volt batteries and AAAbatteries. The Brookstone Company uses a plantwide rate to applyoverhead based on direct labor hours. The following data isgiven:

Actual Overhead	$325,000
Estimated Overhead	$350,000
Estimated Activity:
9 volt battery	100,000 direct labor hours
AAA battery	400,000 direct labor hours
Actual Activity:
9 volt battery	125,000 direct labor hours
AAA battery	400,000 direct labor hours
Units Produced:
9 volt battery	500,000
AAA battery	250,000

What is the predetermined overhead rate? (round to 2 decimalplaces)

a.$0.65

b.$0.70

c.$0.67

d.$0.62

The following information is available for Department C for themonth of June:

	Units	Cost
Work in process, June 1 (70% complete)	10,000
Direct materials		$ 36,000
Direct labor		18,000
Manufacturing overhead		24,000
Total work in process, June 1		$78,000
Started in production during June	40,000
Costs added:
Direct materials		$108,000
Direct labor		48,000
Manufacturing overhead		60,600
Total costs added during June		$216,600
Work in process, June 30 (80% complete)	4,000

Materials are added at the beginning of the process. Round unitcosts to two decimal places.

The cost of ending work in process using the weighted averagemethod is

a. $23,760.

b.$16,992.

c.$21,312.

d.None of these choices are correct