Write the calculation process, please

KU  Company   Private Limited uses a job-order costing systemand a predetermined overhead rate based on machine hours.

At the beginning ofthe year, the company estimated manufacturing overhead for the yearwould be $250,000 and 10,000 machine hours would be used.

The following information pertains tothe month of April of the current year:

Work-in-process, April 1:	Job #180	Job #181	Job #182
Prime cost	$17,500	$25,500	$24,000
Applied overheads	$ 2,500	$ 3,000	$ 7,500
April production activity:
Direct material requisitioned	$ 4,000	$ 4,800	$ 6,000
Direct labour costs	$ 3,200	$ 4,200	$ 2,800
Ma chine hours used	300	500	800

Actual manufacturingoverhead costs for the month of April were $38,600. Job #180 and#182 were completed in April.

1. Prime costs for Job # 180 amounted to:A.       $21,500

B.         $24,000

C.         $24,700

D.         $27,200

E.         $28,058

F.         $34,700

2. Conversion costs for Job # 182 in the month of April amountedto : A.       $ 5,888

B.        $ 8,800

C.        $11,888

D.        $22,800

E.        $28,800

F.         None of theabove

3. The amount of underapplied or overapplied overhead for themonth of April was:

1. $0

B.        $11,600

C.        $38,600

D.        $40,000

E.        $210,000

F.         None of theabove

Q2.MA Company uses a job cost system in costing its jobs. In additionto the two dire ct cost c ategories (dire ct material s and dire ctlabor), the company applies manufacturing overhead costs on thebasi s of dire ct labor hours worke d. For the month   ofOctober, 2007,   the following information was extra ctedfrom   its a ccounting records:

1. Beginning inventory (1.10.2007) – direct materials:$50,000
2. Beginning inventory, Work-in-process (WIP) – Job # 123: $80,000c. Beginning inventory, Work-in-process (WIP) – Job # 125:$125,000

4. Beginning inventory, Work-in-process (WIP) – Job # 128:$68,000
5. Total direct materials issued to the various jobs duringOctober were as followed:

i. Job #123: $ 50,000

ii. Job #125: $30,000 iii. Job #128: $125,000 iv. Job #129: $ 55,000 v. Job #130:$ 30,000 TOTAL $290,000

6. Total direct labor costs for the month amounted to $52,000, allproduction

workers were paid thesame rate, the dire ct labor hours (DLH) worke d for ea ch jobduring the month were as follows:

1. Job #123:   400 DLH
2. Job #125:   600 DLH
3. Job #128: 1,000 DLH
4. Job #129:   400 DLH v. Job #130: 200 DLH TOTAL 2,600DLH

7. Manufacturing overhead is alloc ated using a predeterminedoverhead rate (POHR). POHR is currently $12 per DLH.
8. Closing inventory – direct materials: $60,000
1. Job #129 and Job #130 remained unfinished on31.10.2007.
10. Total Actual Manufacturing Overhead amounted to$30,200.

1. For the month of October, manufa cturing overhead was:

1. $ 800 overapplied
2. $ 800 underapplied
3. $1,200 overapplied
4. $1,200 underapplied
5. None of the above

2. Cost of goods manufa ctured for Job #128 was:

A.        $157,000

B.        $213,000

C.        $225,000

D.        $233,000

E.        None of the above

3. The dollar amount for the clos ing inventory, WIP of Job #130was:

A.        $30,000

B.        $34,500

C.        $36,500

D.        $40,500

E.        None of the above

4. Material purchased duri ng October amounted to: A.$290,000

B.        $300,000

C.        $310,000

D.        $320,000

E.        None of the above