jobs, #506, #507, and #508, were completed. Materials and labor costs
added during January were as follows: Manufacturing overhead is
assigned at the rate of 200 percent of labor. What is the January cost
of goods manufactured and transferred from work-in-process?
15. In June, Delta Co. experienced scrap, normal spoilage, and
abnormal spoilage in its manufacturing process. The cost of units
produced includes
16. In its April 2005 production, Hern Corp., which does not use a
standard cost system, incurred total production costs of $900,000, of
which Hern attributed $60,000 to normal spoilage and $30,000 to
abnormal spoilage. Hern should account for this spoilage as
17. Mat Co. estimated its material handling costs at two activity levels
as follows: What is Mat's estimated cost for handling 75,000 kilos?
18. When using a flexible budget, a decrease in production levels
within a relevant range
19. A delivery company is implementing a system to compare the costs
of purchasing and operating different vehicles in its fleet. Truck 415 is
driven 125,000 miles per year at a variable cost of $0.13 per mile.
Truck 415 has a capacity of 28,000 pounds and delivers 250 full loads
per year. What amount is the truck's delivery cost per pound?
2 0. Sender, Inc. estimates parcel mailing costs using the data shown
on the chart below. What is Sender's estimated cost for mailing 12,000
parcels?
21. When production levels are expected to increase within a relevant
range, and a flexible budget is used, what effect would be anticipated
with respect to each of the following costs?
22. Day Mail Order Co. applied the high-low method of cost
estimation to customer order data for the first 4 months of 2005. What
is the estimated variable order filling cost component per order?