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
