Company recorded the following data for 2009: Raw materials Work-in-process Finished goods January 1 $57,200 41,600 52,000 December 31 $54,600 33,800 65,000 Additional data: Sales revenue Direct labor costs Applied manufacturing overhead Interest expense Advertising expense $ 468,000 78,000 182,000 59,800 44,200 a

Company recorded the following data for 2009: Raw materials Work-in-process Finished goods January 1 $57,200 41,600 52,000 December 31 $54,600 33,800 65,000 Additional data: Sales revenue Direct labor costs Applied manufacturing overhead Interest expense Advertising expense $ 468,000 78,000 182,000 59,800 44,200 a. If raw materials costing $65,000 were purchased during the year, the total manufacturing costs for 2009 wou be: $327,600 b. $322,400 $332,800 d. $325,000 C. Scanlon Corporation uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows: Indirect labor Indirect materials Maintenance Utilities $6.00 3.00 1.00 0.50 Fixed overhead costs per month are: Supervision Insurance Factory rent Depreciation $4,000 800 650 950 a. 5. If Scanlon prepares a flexible budget for 2,000 direct labor hours, what amount will this budget show for variable manufacturing overhead costs? $21,000 b. $10,500 $2,100 d. $27,400 C.