1.

T
2. T
3. F
4. F
5. F
6. T
7. T
8. F
9. T
10. T
11. F
12. T
13. F
14. T
15. T

Test II.
1. A
2. D
3. B
4. C
5. A
6. B
7. B
8. d
9. C
10. C
11. B
12. C
13. A
14. B
15. C
16. D
17. C
Indirect labor $ 20,000
Plant facility rent $ 60,000
Depreciation on plant machinery and equipment $ 30,000
Manufacturing overhead costs $110,000

18. B
7,000 x $15 per direct labor hour = $105,000

19. B
20. C. $30,000/100,000 machine-hours = $0.30
21. A. 900 machine-hours x $30,000 / 100,000 machine-hours = $270
22. B.
Direct Materials $1,000
Direct Labor $200
Manufacturing Overhead $270
$1,470
23. D
Direct Materials $1,000
Direct Labor $200
Manufacturing Overhead $270
$1,470 x 1.40 = $2,058
24. D
Manufacturing Overhead Cost$420,000/80,000mh = $5.25 per machine-hour
25. C
Manufacturing Overhead Cost $420,000 / 80,000 mh x 60 mh) + [($240,000/60,000) x 70dlh] =
$595
26. C.
27. C.
28. A
29. A
30. D