The direct labor rate in Brent Company is $9.00 per hour, and manufacturing overhead is applied to products using a predetermined overhead rate of $6.00 per direct labor hour.
During May, the company purchased $60,000 in raw materials (all direct materials) and
worked 3,200 direct labor hours. The Raw Materials inventory (all direct materials) increased
by $3,000 between the beginning and end of May. The Work in Process inventory on May 1
consisted of one job which had been charged with $4,000 in direct materials and on which
300 hours of direct labor time had been worked. There was no Work in Process inventory on
May 31.
Required:
a)The debit to Work in Process for the cost of direct materials used during May was?
b)If overhead was over applied by $2500 during May, the actual overhead cost for the month must have been?

In year 1, the bennetts' 25-year-old daughter, jane, is a full-time student at an out-of-state university but she plans to return home after the school year ends. in previous years, jane has never worked and her parents have always been able to claim her as a dependent. in year 1, a kind neighbor offers to pay for all of jane's educational and living expenses. which of the following statements is most accurate regarding whether jane's parents would be allowed to claim an exemption for jane in year 1 assuming the neighbor pays for all of jane's support? a.no, jane must include her neighbor's gift as income and thus fails the gross income test for a qualifying relative.b.yes, because she is a full-time student and does not provide more than half of her own support, jane is considered her parent's qualifying child.c.no, jane is too old to be considered a qualifying child and fails the support test of a qualifying relative.d.yes, because she is a student, her absence is considered as "temporary." consequently she meets the residence test and is a considered a qualifying child of the bennetts.