Question 1: During March 2019, Annapolis Corporation recorded $44,000 of costs related to factory overhead. Alpha's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $43,900 would be incurred, and 4,000 direct labor hours would be worked. During March, 5,750 hours were actually worked. Use this information to determine the amount of factory overhead that was (over) or under applied.
Question 2: On May 21, 2019, Christine worked 4.5 hours on Job A-1, and 3 hours on general "overhead activities." Christine is paid $19 per hour. Overhead is applied based on $25 per direct labor hour. Additionally, on May 21 Job A-1 requisitioned and entered into production $100 of direct material. On May 21, Christine, while working on Job A-1 used $27 of indirect material. Indirect material is included in the overhead application rate. Use this information to determine the total cost that should have been recorded in the Work in Process for Job A-1 on May 21?
Question 3: Bethesda Company's April 1, 2019 beginning work in process was 1,000 units. During April an additional 2,100 units were put into production. At the end of April all units were completed except for 575 units. Use this information to determine number of units completed.
Question 4: On March 1, 2019, Baltimore Company's beginning work in process inventory had 7,000 units. This is its only production department. Beginning WIP units were 50% complete s to conversion costs. Baltimore introduces direct materials at the beginning of the production process. During March, a total of 23,600 units were started and the ending WIP inventory had 7,000 units which were 70% complete s to conversion costs. Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs.
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