13. In Bear Company, the predetermined overhead rate is 80% of the direct labour cost. During the month, Crawford incurs

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13. In Bear Company, the predetermined overhead rate is 80% of the direct labour cost. During the month, Crawford incurs $210,000 of factory labour costs, of which $180,000 is direct labour and $30,000 is indirect labour. Actual overhead incurred was $200,000. The amount of overhead debited to Work in Process Inventory should be a. $144,000. b. $200,000. c. $168,000. d. $160,000.
6. Fox Corporation's total utility costs during the past year were $1,200 during its highest month and $600 during its lowest month. These costs corresponded to 10,000 units of production during the high month and 2,000 units during the low month. What are the fixed and variable components of its utility costs using the high-low method? a. $0.120 variable and $0 fixed b. $0.300 variable and $0 fixed c. $0.060 variable and $600 fixed d. $0.075 variable and $450 fixed
6 16. In Fitzgerald Company, there are zero units in beginning work in process, 7,000 units started into production, and 500 units in ending work in process 20% completed. The physical units to be accounted for are a. 7,000. b. 7,360. c. 7,500. d. 7,340.