Mindi Enterprises began operations on January 1 of the curre…

Mindi Enterprises began operations on January 1 of the current year. Mindi uses process costing and has three processing departments: curing, grinding and packaging. During January, the curing department incurred $54,810 of direct material costs, $69,948 of conversion costs, and completed and transferred out 780 units. On January 31, there were 120 units in the curing department’s work in process inventory. These units were 75% complete with respect to direct materials and 20% complete with respect to conversion costs. What is the total cost of the 780 units completed and transferred out during January? Round to the nearest whole dollar and do not enter a dollar sign (e.g., enter 89, not $89.00).

Gulf Inc. manufactures and sells two types of boats, cruiser…

Gulf Inc. manufactures and sells two types of boats, cruisers and bowriders. Gulf’s production schedule for the month of October, in terms of units produced, direct labor hours or DLH per unit, and total DLHs (in all departments) is as follows: Gulf currently applies manufacturing overhead to jobs using a plantwide overhead rate based on plantwide DLHs (see above), but plans to switch to departmental overhead rates based on machine hours (MH) and DLHs. Here are estimated overhead data for the month of October: How much higher or lower is the per-unit manufacturing cost of a cruiser computed using departmental overhead rates rather than a plantwide overhead rate?