ABC Manufacturing uses a normal costing system and had the following data available for 2018: Direct materials purchased on account $120,000 Direct materials requisitioned 67,000 Direct labor cost incurred 100,000 Factory overhead incurred 117,000 Cost of goods manufactured 230,000 Cost of goods sold 206,000 Beginning direct materials inventory 20,000 Beginning WIP inventory 55,000 Beginning finished goods inventory 41,000 Overhead application rate, as a percent of direct-labor costs 120 percent The journal entry to record factory overhead allocation would include a .

Aproduction line has three machines a, b, and c, with reliabilities of .96, .86, and .85, respectively. the machines are arranged so that if one breaks down, the others must shut down. engineers are weighing two alternative designs for increasing the line’s reliability. plan 1 involves adding an identical backup line, and plan 2 involves providing a backup for each machine. in either case, three machines (a, b, and c) would be used with reliabilities equal to the original three. a. compute overall system reliability under plan 1. (round your intermediate calculations and final answer to 4 decimal places.) reliability b. compute overall system reliability under plan 2. (round your intermediate calculations and final answer to 4 decimal places.) reliability c. which plan will provide the higher reliability? plan2plan1