8 . Question : ( TCO 2 ) BCS Company applies manufacturing overhead based on direct labor hours . Information concerning manufacturing overhead and labor for August follows : Estimated Actual 9 . Question : ( TCO 2 ) Citrus Company incurred manufacturing overhead costs of $ 300,000 . Total overhead applied to jobs was $ 306,000 . What was the amount of overapplied or underapplied overhead ? 10 . Question : ( TCO 3 ) Companies in which of the following industries would notbe likely to use process costing ?
11 . Question : ( TCO 3 ) The Blending Department began the period with 20,000 units . During the period the department received another 80,000 units from the prior department and at the end of the period 30,000 units remained , which were 40 % complete . How much are equivalent units in The Blending Department ’ s work in process inventory at the end of the period ? 12 . Question : ( TCO 3 ) Ranger Glass Company manufactures glass for French doors . At the start of May , 2,000 units were in-process . During May , 11,000 units were completed and 3,000 units were in process at the end of May . These in-process units were 90 % complete with respect to material and 50 % complete with respect to conversion costs . Other information is as follows :