Bierce Corporation has two manufacturing departments--Machining and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: During the most recent month, the company started and completed two jobs--Job B and Job K. There were no beginning inventories. Data concerning those two jobs follow: Required: a. Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. Calculate that overhead rate. (Round your answer to 2 decimal places.) b. Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. Calculate the amount of manufacturing overhead applied to Job B. (Do not round intermediate calculations.) c. Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. Calculate the amount of manufacturing overhead applied to Job K. (Do not round intermediate calculations. Round your answer to the nearest whole dollar amount.) d. Assume that the company uses departmental predetermined overhead rates with machine- hours as the allocation base in both departments. What is the departmental predetermined overhead rate in the Machining department? (Round your answer to 2 decimal places.) e. Assume that the company uses departmental predetermined overhead rates with machine- hours as the allocation base in both production departments. What is the departmental predetermined overhead rate in the Finishing department? (Round your answer to 2 decimal places.) f. Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. How much manufacturing overhead will be applied to Job B? (Do not round intermediate calculations.) g. Assume that the company uses departmental predetermined overhead rates with machine- hours as the allocation base in both production departments. How much manufacturing overhead will be applied to Job K?. (Do not round intermediate calculations.) Machining FinishingTotal Estimated total machine-hours (MHs)8,0008,00016,000 Estimated total fixed manufacturing overhead cost $4,400$39,200$43,600 Estimated variable manufacturing overhead cost per MH $2.60$3.00 Solution (a) Plant wide predetermined manufacturing overhead rate based on machine hours is as follows : =[ Total fixed manufacturing overheads + Total variable manufacturing overheads ] / Total machine hours = [40,600 + [ 2.60 * 6,000 ] + [ 4,000 * 5 ]] / 10,000 = [ 40,600 + 15,600 + 20,000 ] / 10,000 = 7.62 = $ 7.62 per machine hour (b) As the Company is using plant wide predetermined manufacturing overhead rate based on machine hours then manufacturing overhead applied to Job B is as follows : = Total machine hours in Job B * Predetermined manufacturing overhead rate per machine hour = [ 2,500 + 2,500 ] * 7.62 = 38,100 = $ 38,100 (c) As the Company is using plant wide predetermined manufacturing overhead ra.

1. Briefly discuss five criteria used to classify multicelled animals into the different clades?
Solution
Multicellular Animals are, eukaryotic body of the domain of Animalia (also known as Metazoa).
The animal domain appeared as a bottom clade within Apoikozoa as a associate of the
choanoflagellates. Sponges are the most bottom clade of animals. Animals are capable of motion,
meaning they can proceed spontaneously and separately at some tip in their lives. Their body
plan finally becomes stable as they evolve, although some undergo a procedure of
metamorphosis subsequent on in their lives. All animals are heterotrophs: they must absorb other
creature or their consequence for nourishment.