Tim Howard Gloves issued 7.25% bonds with a face amount of $34 million, together with 24 million shares of its $1 par common stock, for a combined cash amount of $64 million. The fair value of Howard's stock cannot be determined. The bonds would have sold for $28 million if issued separately. For this transaction, Howard should record paid-in capital—excess of par in the amount of:

Job 456 was recently completed. the following data have been recorded on its job cost sheet: direct materials $ 2,418 direct labor-hours 74 labor-hours direct labor wage rate $ 13 per labor-hour machine-hours 137 machine-hours the corporation applies manufacturing overhead on the basis of machine-hours. the predetermined overhead rate is $14 per machine-hour. the total cost that would be recorded on the job cost sheet for job 456 would be: multiple choice $3,380 $5,298 $6,138 $2,622