Killian Corporation Began Operations on January 1

question 22

Multiple Choice

Killian Corporation began operations on January 1. The predetermined overhead rate was set at $6.00 per direct labor-hour. Debits to Work in Process for the year totaled $550,000. Credits to Work in Process totaled $480,000. Analysis of the Corporation's records indicate that direct labor cost totaled $250,000 for the year, which represents 20,000 direct labor-hours. The Corporation's ending work in process inventory consisted of one job, Job 42. The job had been charged with $28,000 of direct labor cost, which consisted of 2,000 actual labor-hours. The direct materials cost in Job 42 totaled:

• A)$33,000
• B)$42,000
• C)$17,000
• D)$30,000

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Definitions:

Large Wire

Refers to wire of a significantly large diameter, which typically can carry higher current or withstand higher electrical loads.

Holtz Motor

A type of single-phase synchronous motor.

RPM

Revolutions per minute, a unit of rotational speed that indicates the number of turns made by an object in one minute.

Universal Motor

An electric motor that can operate on either AC or DC power and is commonly used in portable tools and appliances.