Knight Company reports the following costs and expenses in May.
Factory utilities $16,300 Direct labor $69,400
Depreciation on factory equipment 13,450 Sales salaries 48,200
Depreciation on delivery trucks 4,300 Property taxes on 3,400
factory building
Indirect factory labor 49,500 Repairs to office 1,400
equipment
Indirect materials 85,700 Factory repairs 2,240
Direct materials used 142,700 Advertising 15,900
Factory manager’s salary 8,200 Office supplies 3,670
used
From the information: Determine the total amount of manufacturing overhead.

Xinhong company is considering replacing one of its manufacturing machines. the machine has a book value of $39,000 and a remaining useful life of 5 years, at which time its salvage value will be zero. it has a current market value of $49,000. variable manufacturing costs are $33,300 per year for this machine. information on two alternative replacement machines follows. alternative a alternative b cost $ 115,000 $ 117,000 variable manufacturing costs per year 22,900 10,100 1. calculate the total change in net income if alternative a and b is adopted. 2. should xinhong keep or replace its manufacturing machine