To Follow Is Selected Financial Data from Harmon Manufacturing for the Most

question 170

Multiple Choice

To follow is selected financial data from Harmon Manufacturing for the most recent year. $\begin{array}{|l|cc|}\hline \text { Ending raw materials inventory } & \$ & 19,000 \\\hline \text { Ending work in process inventory } & \$ & 42,000 \\\hline \text { Ending finished goods inventory } & \$ & 54,100 \\\hline \begin{array}{l}\text { Amount of underallocated manufacturing } \\\text { overhead }\end{array} & \$ & 3,100 \\\hline \text { Cost of goods sold for year } & \$ & 81,000 \\\hline \text { Cost of raw materials purchased during year } & \$ & 45,300 \\\hline \text { Cost of direct materials requisitioned during year } & \$ & 41,700 \\\hline \begin{array}{l}\text { Cost of indirect materials requisitioned during } \\\text { year }\end{array} & \$ & 7,100 \\\hline \text { Cost of goods completed during year } & \$ & 110,000 \\\hline \text { Manufacturing overhead allocated } & \$ & 60,000 \\\hline \text { Manufacturing overhead \% of direct labor cost } & & 125 \% \\\hline\end{array}$

- What is the actual manufacturing overhead?

• A)$56,900
• B)$63,100
• C)$ 3,100
• D)$60,000

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Definitions:

Petiole

A slender stem that attaches the leaf blade to the plant stem, enabling nutrient and water transport.

Stem

The main body or stalk of a plant, which supports leaves, flowers, and fruits, and transports fluids between the roots and the rest of the plant.

Stipule

One of a pair of scalelike or leaflike structures found at the base of certain leaves.

Palisade Mesophyll

The layer of closely packed, elongated cells found under the upper epidermis of leaves, responsible for most of the photosynthesis in plants.