units produced, material bought, factory overhead, overhead

MA_U10_18-22: please see attachment for the problems.

18. When job 711 was completed, direct materials totaled $4,000; direct labor, $4,600; and factory overhead, $2,400, respectively. Units produced totaled 1,000. Unit costs are _______.
$11,000
$1,100
$110
$11

19. Materials purchased on account during the month amounted to $195,000. Materials requisitioned and placed in production totaled $168,000. From the following, select the entry to record the transaction on the day the materials were bought.

Materials 168,000
Accounts Payable 168,000

Materials 195,000
Accounts Payable 195,000

Materials 195,000
Cash 195,000

Accounts Payable 195,000
Materials 195,000

20. The following budget data are available for Newest Company:
Estimated direct labor hours 9,000
Estimated direct dollars $60,000
Estimated factory overhead costs $154,000

If factory overhead is to be applied based on direct labor hours, the predetermined overhead rate is _____.
$2.57
$.39
$6.67
$17.11

21. A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $360,000 and direct labor hours would be 45,000. Actual manufacturing overhead costs incurred were $377,200, and actual direct labor hours were 46,000. What is the predetermined overhead rate per direct labor hour?
$8.00
$8.20
$8.38
$7.83

22. A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $360,000 and direct labor hours would be 45,000. Actual manufacturing overhead costs incurred were $377,200, and actual direct labor hours were 46,000. The entry to apply the factory overhead costs for the year would include a _______.
debit to factory overhead for $360,000
credit to factory overhead for $368,000
debit to factory overhead for $377,200
credit to factory overhead for $360,000