In december 2016, learner company’s manager estimated next year’s total direct labor cost assuming 45 persons working an average of 2,000 hours each at an average wage rate of $30 per hour. the manager also estimated the following manufacturing overhead costs for 2017. indirect labor $ 337,200 factory supervision 186,000 rent on factory building 158,000 factory utilities 106,000 factory insurance expired 86,000 depreciation—factory equipment 528,000 repairs expense—factory equipment 78,000 factory supplies used 86,800 miscellaneous production costs 54,000 total estimated overhead costs $ 1,620,000 at the end of 2017, records show the company incurred $1,594,000 of actual overhead costs. it completed and sold five jobs with the following direct labor costs: job 201, $622,000; job 202, $581,000; job 203, $316,000; job 204, $734,000; and job 205, $332,000. in addition, job 206 is in process at the end of 2017 and had been charged $35,000 for direct labor. no jobs were in process at the end of 2016. the company’s predetermined overhead rate is based on direct labor cost. required 1-a. determine the predetermined overhead rate for 2017. 1-b. determine the total overhead cost applied to each of the six jobs during 2017. 1-c. determine the over- or underapplied overhead at year-end 2017. 2. assuming that any over- or underapplied overhead is not material, prepare the adjusting entry to allocate any over- or underapplied overhead to cost of goods sold at the end of 2017.

answer/// product differentiation;

of the three mortgage options that demarco and tanya have to choose from, the balloon payment mortgage would be their best option, over adjustable payment and fixed payment plans.ultimately, the balloon payment plan would save demarco and tanya overall, in interest, would cost less monthly, and they would only have to make these payments for 8 years, opposing to 30 years for adjustable or fixed payment plans. 

overall, demarco and tanya would save $80,811 if they chose balloon payments over fixed payments, and would save $116,711 if they choose balloon payments over adjustable payments. benefits with choosing fixed payments over adjustable payments is that, in the end, the payments will still be $836.30 a month, while with adjustable payments, the initial monthly payments will be $763.38 to $1082.70 a month, ultimately leading to a more costly purchase. benefits with choosing fixed payments over balloon payments are not present. benefits in choosing adjustable payments over is that it has a lower interest rate, and starts with lower monthly payments initially. benefits in choosing adjustable payments over balloon payments include a lower interest rate, and lower initial monthly payments. benefits in choosing balloon payments over fixed payments include lower interest rates, lower overall price, lower monthly payments, takes less time to pay off, and does not require a downpayment. benefits in choosing balloon payments over adjustable payments include, lower monthly payments (when averaged), takes less time to pay off, and lower overall price.

hence, option c, balloon payments, is the best option for demarco and tanya to make this purchase, for it will save them a minimum of $80811, and a maximum of $116,711. 

the answer would be price fixing, hope it