The following account balances at the beginning of January were selected from the general ledger of Sailor Manufacturing Company:
| Work in process inventory | $0 |
| Raw materials inventory | $26,000 |
| Finished goods inventory | $46,000 |
Additional data:
| 1) | Actual manufacturing overhead for January amounted to $62,000. |
| 2) | Total direct labour cost for January was $57,000. |
| 3) | The predetermined manufacturing overhead rate is based on direct labour cost. The budget for |
the year called for $300,000 of direct labour cost and $360,000 of manufacturing overhead costs.
| 4) | The only job unfinished on January 31 was Job No. 1002, for which total direct labour charges |
were $6,300 (800 direct labour hours) and total direct material charges were $12,000.
| 5) | Cost of direct materials placed in production during January totaled $101,000. |
| 6) | January 31 balance in raw materials inventory was $32,000. |
| 7) | Finished goods inventory balance on January 31 was $34,500. |
Has manufacturing overhead at Sailor Manufacturing Company been overallocated or underallocated and by what amount as of January 31?
◦ $14,500 underallocated
◦ $6,400 overallocated
◦ $6,400 underallocated
◦ $14,500 overallocated
Genome sizes among selected groups of eukaryotes
Different parts of the body mature at different rates. “General” refers to the body as a whole: the
Selected Local Anesthetics
Selected Prodysrhythmic Drugs
Selected Calcium Salts
(a) Graph for converting values to p values. (b) Table of values for selected values of df