Presented is selected first quarter budget data for the barney company sales: January 25000 units
Feb. 20000 units
March 42000 units

Additional information:
Each unit of finished product requires two pounds of raw materials.
Barney maintains ending finished goods inventories equal to 25 percent of the following month's budgeted sales. Barney maintains raw materials inventories equal to 20 percent of the following month's budgeted production. January 1 inventories are in line with Barney's inventory policy presented is additional information for the barney company

Price per pound raw materials $25
Direct labor per unit of finished product 0.5 hours at $20 per hour
Total monthly factory overhead $150000 +$10 per direct labor hour

Required:
What is Barney's total manufacturing cost for January?

Big trail running company has started to produce running apparel in addition to the trail running shoes that they have manufactured for years. they feel that a departmental overhead rate would best reflect their overall manufacturing overhead usage. based on research the following information was gathered for the upcoming year: machining department finishing department estimated manufacturing overhead by department $ 600 comma 000 $ 400 comma 000 trail running shoes 440 comma 000 machine hours 11 comma 000 direct labor hours running apparel 60 comma 000 machine hours 39 comma 000 direct labor hours manufacturing overhead is driven by machine hours for the machining department and direct labor hours for the finishing department. at the end of the year, the following information was gathered related to the production of the trail running shoes and running apparel: machining department finishing department trail running shoes 442 comma 000 hours 10 comma 500 hours running apparel 57 comma 000 hours 40 comma 000 hours how much manufacturing overhead will be allocated to the trail running shoes

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