Jon Seceda Furnace Corp. purchased machinery for $315,000 on May 1,2007. It is estimated that it will have a useful life of 10 years, salvage value of $15,000, production of 240,000 units, and workinghours of 25,000. During 2008 Seceda Corp. uses the machinery for2,650 hours, and the machinery produces 25,500 units. Instructions
From the information given, compute thedepreciation charge for 2008 under each of the following methods.(Round to the nearest dollar.)
Straight-line.
Units-of-output.
Working hours.
Sum-of-the-years'-digits.
Declining-balance (use 20% as the annual rate).

Abigail spent $100 on a new edition of the personal finance textbook rather than $75 for a used copy. the additional cost for the new copy is called the

Accublade castings inc. casts blades for turbine engines. within the casting department, alloy is first melted in a crucible, then poured into molds to produce the castings. on may 1, there were 230 pounds of alloy in process, which were 60% complete as to conversion. the work in process balance for these 230 pounds was $32,844, determined as follows: exercises during may, the casting department was charged $350,000 for 2,500 pounds of alloy and $19,840 for direct labor. factory overhead is applied to the department at a rate of 150% of direct labor. the department transferred out 2,530 pounds of finished castings to the machining department. the may 31 inventory in process was 44% complete as to conversion. prepare the following may journal entries for the casting department: the materials charged to production the conversion costs charged to production the completed production transferred to the machining department determine the work in process"casting department may 31 balance.

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