Beckner Inc. is a job-order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours are 152,000 and estimated factory overhead is $1,185,600. The following information is for September. Job X was completed during September, while Job Y was started but not finished. September 1, inventories: Materials$25,900 Work-in-process (All Job X) 55,300 Finished goods 107,500 Materials purchases$176,000 Direct materials requisitioned: Job X$75,900 Job Y 69,900 Direct labor hours: Job X 8,900 Job Y 7,400 Labor costs incurred: Direct labor ($7.90 per hour)$128,770 Indirect labor 55,100 Factory supervisory salaries 13,000 Rental costs: Factory$11,200 Administrative offices 5,100 Total equipment depreciation costs: Factory$12,300 Administrative offices 4,700 Indirect materials used$30,600 The total ending work-in-process for September is:.

John and daphne are saving for their daughter ellen's college education. ellen just turned 10 at (t = 0), and she will be entering college 8 years from now (at t = 8). college tuition and expenses at state u. are currently $14,500 a year, but they are expected to increase at a rate of 3.5% a year. ellen should graduate in 4 years--if she takes longer or wants to go to graduate school, she will be on her own. tuition and other costs will be due at the beginning of each school year (at t = 8, 9, 10, and 11).so far, john and daphne have accumulated $15,000 in their college savings account (at t = 0). their long-run financial plan is to add an additional $5,000 in each of the next 4 years (at t = 1, 2, 3, and 4). then they plan to make 3 equal annual contributions in each of the following years, t = 5, 6, and 7. they expect their investment account to earn 9%. how large must the annual payments at t = 5, 6, and 7 be to cover ellen's anticipated college costs? a. $1,965.21b. $2,068.64c. $2,177.51d. $2,292.12e. $2,412.76