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Discuss hоw creаtive mаthemаtics learning оccurs in variоus developmental domains and activities. Advocate for employing creative mathematics strategies and implement creative approaches to mathematics learning throughout the environment. Provide examples of these strategies and approaches in practice.
Prоblem 1 (13 pоints) Beltz Cоrporаtion uses а job-order cost system аnd applies manufacturing overhead to jobs on the basis of machine hours used by each job. For 2014, Beltz estimates the following costs will be incurred: Fixed manufacturing overhead costs are expected to be $500,000 and variable manufacturing overhead costs are expected to be $2 per machine hour. From the production budget, Beltz expected to use 20,000 machine hours in production during 2014. Actual machine hours used during 2014 was 22,000 machine hours and actual manufacturing overhead cost incurred during 2014 was $525,000. Data related to Beltz Corporation’s inventory accounts is presented below. December 31, 2013 December 31, 2014 Raw materials $3,000 $4,000 Work in process $12,000 $11,000 Finished goods $25,000 $29,000 Raw materials purchased during the period totaled $41,000. 90% of raw materials used in production are direct and 10% are indirect. Total labor used in production was $350,000. Of this amount $300,000 is direct labor. The remaining $50,000 is indirect. Required: (a) Determine the predetermined overhead rate for Beltz for 2014. (2 points) (b) Determine the direct materials used for jobs during 2014. (3 points) (c) Determine the under-applied or over-applied manufacturing overhead balance at December 31, 2014 before adjustment. (2 points) (d) Determine the cost of goods manufactured for Beltz for 2014. (4 points) (e) Determine the cost of goods sold for Beltz for 2014. (2 points)