Bellucci Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.10 Direct labor $ 3.95 Variable manufacturing overhead $ 1.75 Fixed manufacturing overhead $ 105,300 Sales commissions $ 1.00 Variable administrative expense $ 0.50 Fixed selling and administrative expense $ 36,450 The incremental manufacturing cost that the company will incur if it increases production from 9,000 to 9,001 units is closest to (assume that the increase is within the relevant range):

Moody corporation uses a job-order costing system with a plantwide predetermined overhead rate based on machine-hours. at the beginning of the year, the company made the following estimates: machine-hours required to support estimated production 100,000 fixed manufacturing overhead cost $ 650,000 variable manufacturing overhead cost per machine-hour $ 3.00 required: 1. compute the plantwide predetermined overhead rate. 2. during the year, job 400 was started and completed. the following information was available with respect to this job: direct materials $ 450 direct labor cost $ 210 machine-hours used 40