11) On March 31, 2019, Dorchester Corporation recorded the following factory overhead costs incurred:

            Factory Manager Salary                  $5,500

            Factory Utilities                                  2,800

            Machinery Deprecation           9,000

            Machinery Repairs               1,800

            Factory Rent                     2,000

The overhead application rate is based on direct labor hours.  The preset formula for overhead application estimated that $22,000 would be incurred, and 2,000 direct labor hours would be worked. During March, 650 hours were actually worked on Job Order 3-1 and 1,200 hours were actually worked on Job Order 3-2. Use this information to prepare the March 31 General Journal entries

            1. to record the factory overhead costs

            2. the allocation of factory overhead to Job Order 3-1

            3. the allocation of factory overhead to Job Order 3-2

            4. the adjusting entry to dispose of any over or under application of factory overhead

12)March 1, 201, Dorchester Company’s beginning work in process inventory had 6,000 units. This is its only production department. Beginning WIP units were 50% complete s to conversion costs. Dorchester introduces direct materials at the beginning of the production process.  During March, all beginning WIP was completed and an additional 19,500 units were started and completed. Dorchester also started but did not complete 5,500 units. These units remained in ending WIP inventory and were 70% complete s to conversion costs. Dorchester uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs.

13) Dorchester Company, on March 1, 2019 has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. On March 1, Dorchester started into production 15,500 units. At the end of the month there were 11,000 units completed and transferred into the Finished Goods Inventory. The ending WIP was 70% complete with respect to conversion. For the month of March the following costs were incurred and recorded in the WIP:

            Direct Material                      $11,000

            Direct Labor               12,000

            Factory Overhead          15,000

Dorchester uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of conversion for the month of March: