Beckner Inc. is a job-order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours are 140,000 and estimated factory overhead is $924,000. The following information is for September. Job X was completed during September, while Job Y was started but not finished. September 1, inventories: Materials $ 24,700 Work-in-process (All Job X) 54,100 Finished goods 106,300 Materials purchases $ 164,000 Direct materials requisitioned: Job X $ 74,700 Job Y 68,700 Direct labor hours: Job X 7,700 Job Y 6,200 Labor costs incurred: Direct labor ($6.70 per hour) $ 93,130 Indirect labor 30,100 Factory supervisory salaries 11,800 Rental costs: Factory $ 10,000 Administrative offices 3,900 Total equipment depreciation costs: Factory $ 11,100 Administrative offices 3,500 Indirect materials used $ 25,100 Cost of goods manufactured for September is:

Areal estate agent is considering changing her cell phone plan. there are three plans to choose from, all of which involve a monthly service charge of $20. plan a has a cost of $.42 a minute for daytime calls and $.17 a minute for evening calls. plan b has a charge of $.52 a minute for daytime calls and $.15 a minute for evening calls. plan c has a flat rate of $80 with 275 minutes of calls allowed per month and a charge of $.38 per minute beyond that, day or evening.a. determine the total charge under each plan for this case: 150 minutes of day calls and 70 minutes of evening calls in a month. (do not round intermediate calculations. round your answer to 2 decimal places. omit the "$" sign in your response.)c. if the agent will use the service for daytime calls, over what range of call minutes will each plan be optimal? (round each answer to the nearest whole number.include the indifference point itself in each answer.)d. suppose that the agent expects both daytime and evening calls. at what point (i.e., percentage of total call minutes used for daytime calls) would she be indifferent between plans a and b?