Anju Auto Company (3):  If the corporation reconciles the ac…

Anju Auto Company (3):  If the corporation reconciles the actual overhead with the allocated overhead by prorating based on the manufacturing overhead (before proration) in the ending balances of Work-in-Process, Finished Goods, and Cost of Goods Sold, the ending balance of Finished Goods after proration is $_________. 

Tessmer Manufacturing Company (3): For July, the company ra…

Tessmer Manufacturing Company (3): For July, the company ran the machines for 4,000 hours and used 4,550,000 kilowatt-hours of power. The overhead costs totaled $365,000. Which cost driver was the best predictor for July (machine-hours or kilowatt-hours)? [type-of-hours]