Administrative salaries $35,000 Depreciation of factory equipment 28,000 Depreciation of delivery vehicles 11,000 Direct labor 71,000 Factory supplies used 15,000 Finished g
Administrative salaries $35,000
Depreciation of factory equipment 28,000
Depreciation of delivery vehicles 11,000
Direct labor 71,000
Factory supplies used 15,000
Finished goods inventory, January 1 60,000
Finished goods inventory, December 31 71,000
Factory insurance 18,500
Interest expense 15,000
Factory utilities 17,000
Factory maintenance 10,500
Raw materials inventory, January 1 11,000
Raw materials inventory, December 31 7,000
Raw material purchases 128,000
Rent on factory building 28,000
Repairs of factory equipment 14,500
Sales commissions 40,500
Goods in process inventory, January 1 6,500
Goods in process inventory, December 31 5,000
5.
What is the correct amount of overhead based on the Hayes Inc. information?
A. $201,000.
B. $131,500.
C. $212,000.
D. $156,000.
E. $86,500.
