Case (A) Case (B) Case (C) Beginning Balance (BB) $ 28,780 $ *

| June 6, 2016

Question

Case (A)

Case (B)

Case (C)

Beginning Balance (BB)

$

28,780

$

19,100

$

6,600

Ending Balance (EB)

?

13,400

13,700

Transferred In (TI)

135,900

?

78,400

Transferred Out (TO)

134,700

115,200

?

For Case (B) above, what is the Transferred-In (TI)?

a$82,700.b$109,500.c$120,900.d$147,700.

Fab Co. manufactures textiles. Among Fab’s 2012 manufacturing costs were the following salaries and wages:

Loom operators

$

96,000

Factory foremen

36,000

Machine mechanics

24,000

What was the amount of Fab’s 2012 indirect labor?
a$96,000b$132,000c$120,000d$60,000

The predetermined manufacturing overhead rate for 2012 was $11.00 per direct labor hour; employees were paid $12.00 per hour. If the estimated direct labor cost was $84,000, what was the estimated manufacturing overhead?

a$7,000.b$84,000.c$77,000.d$91,636.

Acme, Inc. had overhead of $100,000 during the year when $89,000 in labor costs were incurred. Estimates at the start of the year for overhead and labor costs were $90,000 for overhead and $85,000 for labor costs. The predetermined overhead rate would be: (Round your final answer to 2 decimal places.)

a105.88%.b111.11%.c89.00%.d104.71%.

Case (A)

Case (B)

Case (C)

Beginning Balance (BB)

$

68,700

$

62,380

$

?

Ending Balance (EB)

64,850

?

14,350

Transferred In (TI)

198,100

83,650

68,250

Transferred Out (TO)

?

79,950

71,200

For Case (A) above, what is the Transferred-Out (TO)?
a$133,250.b$201,950.c$194,250.d$133,550.

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