Cornerstones of Managerial Accounting 6e Maryanne M Mowen Don R Hansen Dan L Heitger - Test Bank Instant Download - Complete Test Bank With Answers Sample Questions Are Posted Below 1. Manufacturing and service firms producing unique products or services require job-order accounting systems. a. True b. False ANSWER: …
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Cornerstones of Managerial Accounting 6e Maryanne M Mowen Don R Hansen Dan L Heitger – Test Bank
Instant Download – Complete Test Bank With Answers
Sample Questions Are Posted Below
1. Manufacturing and service firms producing unique products or services require job-order accounting systems.
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2. The key feature of job-order costing is that the cost of one job differs from that of another job and must be kept track of separately.
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3. Production costs consist of direct materials, direct labor, and overhead.
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4. The difference between actual overhead and applied overhead is called an overhead variance.
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5. If actual overhead is greater than applied overhead, the variance is called underapplied overhead.
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6. Costs reported on the financial statements must be estimated costs.
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7. If the overhead variance is immaterial, it is allocated among the ending balances of Work in Process, Finished Goods, and Cost of Goods Sold.
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8. Departmental overheads cannot be added together to get plantwide overhead.
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9. In an actual cost system, actual direct materials, actual direct labor and estimated overhead are used to determine unit cost.
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10. A job-order cost sheet is the source document where direct labor costs are assigned to individual jobs.
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11. Using a time ticket, the cost accounting department can enter the cost of direct materials onto the correct job-order cost sheet.
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12. The work-in-process account consists of all the job-order cost sheets for the completed jobs.
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13. There are other source documents besides the time ticket and the material requisition form used to fill out the job-order cost sheet.
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14. The raw materials account is an inventory account located on the income statement.
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15. The three manufacturing cost elements are direct materials, direct labor, and overhead.
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16. The use of normal costing means that actual overhead costs are assigned directly to jobs.
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17. The use of a departmental rate has the advantage of being simple and reduces data collection requirements.
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18. Actual overhead is reconciled with applied overhead at the beginning of the period.
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19. In a normal costing system, actual overhead is used to arrive at the cost of goods manufactured.
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20. The cost of goods sold appearing on the income statement as an expense, when using a normal costing system, is the normal cost of goods sold.
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21. When materials are put into production, they are taken from the Raw Materials account and put into the Work in Process account.
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22. Overhead costs are assigned to Finished Goods using a predetermined rate.
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23. Actual overhead costs are accumulated in the overhead control account.
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24. The cost of completed units is always debited to Work-in-Process and credited to Finished Goods.
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25. The journal entry for $17,000 materials purchased on account is:
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26. In job-order costing, the journal entry for $7,200 raw materials requisitioned for use in production is:
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27. In job-order costing, the journal entry for $1,700 of unpaid direct labor is:
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28. In job-order costing, the journal entry for overhead applied at the rate of $3 per direct labor hour when 210 direct labor hours were worked is:
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29. In job-order costing, the journal entry for a completed job costing $7,000 but not sold is:
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30. The journal entry for $17 of underapplied overhead is:
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31. A _______ is one distinct unit or set of units.
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32. In a _______________________________ costs are accumulated by job.
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33. __________________________ is a costing system that accumulates production costs by process or by department for a given period of time.
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34. Strict ______________________ are rarely used because they cannot provide accurate unit cost information on a timely basis.
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35. A(n) ___________________________ determines unit cost by adding actual direct materials, actual direct labor, and estimated overhead.
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36. The ___________________________ is calculated at the beginning of the year by dividing the total estimated annual overhead by the total estimated level of cost driver.
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37. _________________ is found by multiplying the predetermined overhead rate by the actual use of the associated activity for the period.
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38. The difference between actual overhead and applied overhead is called a (n) _________________.
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39. If actual overhead is greater than applied overhead, then the variance is called ___________________.
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40. A _____________________ is a single overhead rate calculated by using all estimated overhead for a factory divided by the estimated activity level across the entire factory.
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41. The _____________________ is subsidiary to the work-in-process account and is the primary document for accumulating all costs related to a particular job.
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42. A __________________________ is used by the cost accounting department to enter the cost of direct materials onto the correct job-order cost sheet.
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43. A source document by which direct labor costs are assigned to individual jobs is known as a _______________.
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44. The cost of goods sold before an adjustment for an overhead variance is called ____________________.
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45. _________________________ is the amount that appears as an expense on the income statement after the adjustment for the period’s overhead variance is recorded.
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46. When materials are requested for production the cost is removed from ____________ and added to ____________.
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47. Applied overhead costs are charged to ________________.
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48. When units are sold, their total cost is debited to _______________ and credited to ____________.
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49. ________________________ are directly responsible for creating the products or services sold to customers.
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50. The ____________________ of allocation recognizes all interactions among support departments.
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51. Which of the following is not a characteristic of job-order costing?
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52. How are unit costs calculated?
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53. Production costs do not include
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54. Which of the following are easy to trace to individual jobs?
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55. Firms in the ____ business are most likely to use a process-costing system.
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56. Which of the following is the assignment process used with normal costing?
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57. Which method of measuring costs associated with production is more widely used in practice?
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58. Which type of cost poses the most problems in using an actual cost system?
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59. Which of the following statements is true about overhead?
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| Figure 5-1. Morrow Company applies overhead based on direct labor hours. At the beginning of the year, Morrow estimates overhead to be $620,000, machine hours to be 180,000, and direct labor hours to be 40,000. During February, Morrow has 4,200 direct labor hours and 8,000 machine hours. |
60. Refer to Figure 5-1. What is the predetermined overhead rate?
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61. Refer to Figure 5-1. What is the amount of overhead applied for February?
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62. Refer to Figure 5-1. If the actual overhead for February is $64,700, what is the overhead variance and is it overapplied or underapplied?
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| Figure 5-2. At the beginning of the year, Kyla Inc. estimated that overhead would be $880,000 and direct labor hours would be 220,000. At the end of the year, actual overhead was $920,600 and there were actually 230,000 direct labor hours. |
63. Refer to Figure 5-2. What is the overhead variance?
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64. Refer to Figure 5-2. What is the predetermined overhead rate?
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| Figure 5-3. Mitchell’s Softball Gloves Company estimated the following at the beginning of the year:
Mitchell uses departmental overhead rates. In the assembly department, direct labor hours are used to apply overhead. Machine hours are used to apply overhead in the testing department. Actual data for August is as follows:
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65. Refer to Figure 5-3. If Mitchell uses a plantwide overhead rate based on direct labor hours, instead of departmental rates, what is the predetermined overhead rate rounded to the nearest cent?
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66. Refer to Figure 5-3. Using departmental overhead rates, which of the following is correct?
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67. Refer to Figure 5-3. Mitchell decides to continue using departmental overhead rates. What are the predetermined rates for the Assembly and Testing departments respectively?
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68. Refer to Figure 5-3. Mitchell decides to continue using departmental overhead rates. If a job spends 4 hours in assembly and 3 hours in testing, what is the amount of overhead charged to the job?
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69. The predetermined overhead rate is calculated by
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70. The overhead variance is least likely to be
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71. The unit cost of a job consists of the total costs of
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72. Smith has applied overhead of $73,000 and actual overhead of $87,600 for the month of November. It applies overhead based on direct labor hours and those equaled 14,600 in November. Overhead for the year was estimated to be $900,000. How many direct labor hours were estimated for the year?
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73. At the beginning of the year, Wilson Company estimated the following:
Wilson used normal costing and applies overhead on the basis of direct labor hours. For the month of September, direct labor hours equaled 9,350 and actual overhead equaled $46,750. Calculate the overhead applied to production in September.
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| 74. On February 1, Job 12 had a beginning balance of $200. During February, direct materials of $500 and direct labor of $200 were added to the job. Overhead is applied to production at a rate of 55% of direct labor. There are 5 units in Job 12.
What is the unit cost?
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75. Manufacturing overhead
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76. The predetermined overhead rate is usually calculated
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77. A normal job-order costing system is a system that uses:
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78. The Kraig Corporation manufactures custom-made purses. The following data pertains to Job XY5:
Plantwide overhead is applied using a plant-wide rate based on direct labor hours. Plantwide overhead was budgeted at $60,000 for the year and the direct labor hours were estimated to be 15,000. Job XY5 consists of 50 units. What is overhead cost assigned to Job XY5?
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| 79. Carlson Company uses a predetermined rate to apply overhead. At the beginning of the year, Carlson estimated its overhead costs at $240,000, direct labor hours at 40,000, and machine hours at 10,000. Actual overhead costs incurred were $249,280, actual direct labor hours were 41,000, and actual machine hours were 11,000.
If the predetermined overhead rate is based on machine hours, what is the total amount credited to the plantwide overhead account for the year for Carlson?
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80. The document that lists the total cost for a single job is a
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81. Which of the following is true about the job-order cost sheet?
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82. Which of the following is not on a time ticket?
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83. Which form asks for type, quantity, unit price of direct materials issued, and for the number of the job?
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84. A source document that would not be used to help decide the cost of a job when using normal costing is (are)
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85. Which of the following costs is not included on a job-order cost sheet?
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86. What items may be on a materials requisition form to maintain proper control over a firm’s inventory of direct materials?
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87. Time tickets are filled out for
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88. Which of the following is not true about job-order costing?
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89. Which of the following can serve as a subsidiary ledger for the finished goods inventory?
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90. Which of the following statements is true?
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91. Labor cost flows reflect
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92. Sanders Manufacturing has the following amounts listed before reconciling the overhead variance.
Assuming that any overhead variance is immaterial, calculate the adjusted Cost of Goods Sold after adjusting for the overhead variance.
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93. Using normal costing requires that
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94. Using normal costing, which costs never enter the work-in-process account?
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95. Using normal costing, which of the following is false about actual overhead?
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96. When a job is completed but not sold, the accounts affected are
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97. A schedule that is used to ensure accuracy in computing product costs is (are)
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98. Which account can sometimes be skipped when a good is produced for a particular customer?
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99. The order that cost elements flow through accounts until they are recognized as an expense is
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100. Which of the following is not a manufacturing cost element?
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101. Which of the following sentences is not true?
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102. Which of the following is true?
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103. Costs associated with selling and general administrative activities are not
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| 104. Ring Company designs and builds jewelry. During June it had applied overhead of $120,000. Overhead is applied at the rate of 75% of direct labor cost. Direct labor wages average $20 per hour.
How many direct labor hours did Ring Company have for the month of June?
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105. Bryant Company designs and builds fancy dining room tables for individual customers. On July 1, there were two jobs in process: Job 391 with a beginning balance of $21,700 and Job 392 with a beginning balance of $8,790. Overhead costs are applied by using a rate of 70% of direct labor costs. Both jobs are unfinished on July 31. Data on July costs for both jobs are as follows:
What is the total of the work-in-process account at July 31?
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106. Ending Work-in-Process for Lee’s Carpentry was $64,000 for January. Direct labor and direct materials together for the month were $39,000. Direct labor was twice as much as direct materials. The overhead rate is 70% of direct labor. No jobs were finished during the month. What was beginning Work-in-Process?
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107. Wright’s Construction builds custom houses for individual buyers. On June 1, it had one job started with a beginning Work-in-Process of $56,000. During June the job was finished and sold. Direct labor for the job in June was $75,000 and direct materials used were $57,000. Overhead is computed at a rate of 65% of direct labor. There is a markup of 35% on all sales. What was the selling price of the house?
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108. Wright Corporation had the following information available for December of the current year:
Plantwide overhead rate is 150% of direct labor costs. Job cost sheets had the following balances:
Jobs Z3 and Z4 were not completed at the end of December. What is the balance in work-in process for Wright at the end of December?
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| Figure 5-4. Hill Company uses job-order costing. At the end of the month, the following data was gathered:
Hill’s selling price is cost plus 50% for each of its products. |
109. Refer to Figure 5-4. What is the total in the work-in-process account?
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110. Refer to Figure 5-4. What is the total in Finished Goods?
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111. Refer to Figure 5-4. What is Cost of Goods Sold for the month?
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112. Refer to Figure 5-4. What is the selling price of Job 806?
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| Figure 5-5. Brillant Design Company makes custom chairs for individual customers. On October 1, there was one job in process, Job 243, with a cost of $1,300. Jobs 244, 245, and 246 were started during the month of October. Data on costs added during the month are as follows:
Overhead is applied to production at the rate of 70% of direct labor cost. Job 245 was completed on October 14 and the client was billed at cost plus 55%. All other jobs remained in process. |
113. Refer to Figure 5-5. Calculate the balance in Work-in-Process on October 31.
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114. Refer to Figure 5-5. What is the price of Job 245?
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115. Refer to Figure 5-5. If selling and administrative expense for the month of October equaled $ 2,000, what is operating income for the month of October?
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| Figure 5-6. Stutz, Inc. designs and builds basketball gymnasiums. Each gymnasium is custom-built to individual customers’ specifications. Stutz uses job-order costing to keep track of its costs. In February it worked on three jobs. Data for these jobs are as follows:
Overhead is applied to jobs at the rate of $25 per machine hour. By February 28, Job 178 is the only one unfinished. The balance of Finished Goods on February 1 is $94,000 (consisting of Job 177). Jobs 177 and 179 are sold during February. Stutz sells its product at cost plus 40%. |
116. Refer to Figure 5-6. Calculate the balance in Work-in-Process on February 28.
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117. Refer to Figure 5-6. Calculate the balance of Finished Goods at February 28.
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118. Refer to Figure 5-6. What is Cost of Goods Sold for February?
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119. Refer to Figure 5-6. What is sales revenue for February?
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| Figure 5-7. Laudermilk produces dairy equipment. Most of its jobs have a number of units per job. The company has two different departments through which all jobs pass. Overhead is applied using a plantwide rate of $13 per direct labor hour. Direct labor wages average $8 an hour. Data for Job #3 for the year is:
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120. Refer to Figure 5-7. Compute the total cost of Job #3.
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121. Refer to Figure 5-7. Compute the cost per unit.
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| Figure 5-8. John’s Water Slides makes custom water slides for hotels. On September 1, there were three jobs in process, Jobs 812, 813, and 814. Two more jobs were started during September, Jobs 815 and 816. By September 30, Jobs 812, 814, and 816 were finished. The following data has been collected:
Overhead is applied at the rate of 120% of direct labor cost. Jobs are sold at cost plus 60%. Selling and administrative expenses for September totaled $2,950. By September 30, Jobs 812 were 816 are sold, but the customer who ordered Job 814 decided he did not want the slide so it is still in the warehouse. |
122. Refer to Figure 5-8. Calculate the ending balance in Work-in-Process as of September 30.
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123. Refer to Figure 5-8. What is the ending balance of Finished Goods if the beginning balance was $0?
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124. Refer to Figure 5-8. What is the selling price of Job 816?
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125. Refer to Figure 5-8. What is the cost of goods sold for September?
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126. Refer to Figure 5-8. What is John’s operating income for the month of September?
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| Figure 5-9. Warwick Company has the following transactions for the month of September:
Balances at the beginning of the month were:
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127. Refer to Figure 5-9. Calculate the Ending Balance of Raw Materials.
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128. Refer to Figure 5-9. What is the ending balance in Work-in-Process?
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129. Refer to Figure 5-9. What is the correct journal entry to record actual overhead for the month?
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130. Refer to Figure 5-9. What is the journal entry to record applied overhead for the month?
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131. Refer to Figure 5-9. What is the ending balance of Finished Goods?
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| Figure 5-10. The King Corporation manufactures custom-made furniture. The following data pertains to Job X4A:
Plantwide overhead rate is $22.50 per machine hour. |
132. Refer to Figure 5-10. One-half of Job X4A was sold for $10,000. What is the total amount of costs assigned to Job X4A?
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133. Refer to Figure 5-10. Job X4A consists of 500 units. One-half of Job X4A was sold for $10,000. What is the cost per unit for Job X4A?
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134. When the work-in-process account is debited for direct labor, what account is usually credited?
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135. When overhead is debited to Overhead Control, what is the credit?
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136. Which of the following accounts is debited when goods are sold?
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137. What account is credited when goods are sold?
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138. What type of event would cause two separate journal entries to be made?
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139. When purchasing raw materials on account, what type of accounts would increase?
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140. When a job costing $5,000 is completed, the following journal entry is made:
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141. On April 9 of the current year, Job XX4 was completed. The job cost sheet showed a total of $4,000 in direct materials and $6,000 in direct labor at a rate of $20 per direct labor hour. Plantwide overhead is applied at $30 per direct labor hour. The debit to Finished Goods Inventory to record the completion of Job XX4 is
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142. At the beginning of the year, Fluman Corporation estimates overhead will be $150,000. If the actual overhead for the year is $152,000 and the applied overhead for the year is $143,000, what is the journal entry needed to reconcile the overhead variance? Assume that the overhead variance is immaterial.
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| Figure 5-11. Olson Corporation constructs new homes. Assume that Olson uses a job costing system. During May of the current year, the following transactions occurred: Olson purchased $4,500 of lumber on account. |
143. Refer to Figure 5-11. The journal entry to record the requisition of lumber for Olson would include a
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144. Refer to Figure 5-11. The journal entry to record labor for Olson would include a
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| Figure 5-12. Walter Company uses a job-order costing system to account for product costs. The following information pertains to the current year:
Plantwide overhead rate is $18 per direct labor hour. |
145. Refer to Figure 5-12. What is the total amount credited to Materials Inventory for Walter in the current year?
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146. Refer to Figure 5-12. What is the total amount debited to Finished Goods Inventory in the current year?
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147. McElligott Doll Company had the following overhead costs and production for two months. The dolls are identical to each other.
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148. Williams Incorporated estimated overhead to be $440,000 and direct labor hours to be 100,000 for the year. Actual direct labor ended up being 120,000 hours. Actual overhead for the year amounted to $500,000.
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149. At the beginning of the year Grey Corporation estimated the following:
Grey uses departmental overhead rates. In the assembly department , overhead is applied on direct labor hours. In the packaging department, overhead is applied on the basis of machine hours. Actual data for the month of April are as follows:
Required: B.) Calculate the overhead applied to production in each department for the month of April. C.) Calculate how much each department’s overhead is overapplied/underapplied.
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150. A company has two departments that all goods pass through, machining and assembly. Machining overhead is applied based on machine hours and assembly overhead is applied based on direct labor hours. Data on each department is as follows:
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151. Elf Company produces ornamental trees and uses normal costing. Elf applies overhead based on direct labor hours. The following data are provided:
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152. Pribil Farm Equipment is a job-order costing manufacturer that uses a plantwide overhead rate based on direct labor hours. Estimations for the year include $420,000 in overhead and 30,000 direct labor hours. Pribil worked on five jobs in March. Data are as follows:
By March 31, Jobs 89 and 91 were completed and sold. The rest of the jobs remained in process.
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153. Fowler Company is a job-order costing company that produces customized bicycles. During the month of October, Fowler had three jobs in process, Jobs 3, 4, & 5. By the end of the month all three jobs had been completed, with Job 3 being sold for $435. The following costs belong to each job:
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154. Feline Company uses a normal job-order costing system. Currently, a plantwide overhead rate based on direct labor is used. Lola Katz, the plant manager, has heard that departmental overhead rates can offer significantly better cost assignments than a plantwide rate can offer. Some jobs spend most of their time in Department A, while others spend most of their time in Department B. Feline has the following data for its two departments for the coming year:
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155. What are the three steps of overhead application?
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156. Jocarro Company has a job costing system. The following items appeared in the Work-in-Process account during February of the current year:
Jocarro applies overhead to production on the basis of direct labor hours. Job XX, the only job in process on February 28, has been charged $10,600 materials cost and has 100 labor hours of direct labor time assigned to it. Required:
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| 157. Reed Incorporated uses a job-order costing system and a predetermined overhead rate based on machine hours.
At the beginning of the year, the company estimated manufacturing overhead for the year would be $240,000 and machine hours would be 8,000. The following information pertains to December of the current year:
December production activity:
Actual manufacturing overhead cost incurred in December was $61,000. Required:
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158. Ski Company produces various types of snow skis. Estimated overhead for the year was $720,000 and estimated direct labor hours were 240,000. During the month of June, 17,400 direct labor hours were worked, $50,400 of direct materials were used and the average wage was $12 per hour. In June, 15,000 pairs of skis were produced.
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159. Wisteria Company provided the following data:
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160. Budgeted overhead is $60,000, budgeted direct labor hours are 3,000, actual overhead is $64,000, and direct labor hours are 3,230. Unadjusted cost of goods sold is $135,670.
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| Figure 5-13. During February, Alexander, Inc., worked on two jobs with the following data:
Overhead is assigned on the basis of direct labor hours at a rate of $12. During February, Job 12 was completed and transferred to finished goods. Job 13 is the only unfinished job at the end of the month. |
161. Refer to Figure 5-13.
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162. Refer to Figure 5-13.
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163. Refer to Figure 5-13. Prepare the journal entries reflecting the completion and sale on account of Job 12. The selling price is 160% of cost.
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164. If actual overhead for the year is $33,451 and applied overhead is $32,000, is the overhead variance overapplied or underapplied? Prepare the journal entry necessary to reconcile overhead. Assume the variance is immaterial.
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165. The following information was taken from the job cost sheet for Job 101 for Scott Manufacturing Company:
Job 101 was sold on account on August 25 for 160% of its cost. Required:
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| 166. Brady Corporation has estimated overhead to be $250,000 for the year based on an estimated amount of direct labor hours of 40,000. Actual direct labor hours for the year are 41,500 and actual overhead is $258,900.
Required: A.) Calculate the predetermined overhead rate. B.) Calculate how much overhead has been applied. C.) Calculate the overhead variance. D.) Assuming that the variance is immaterial, prepare the journal entry to close the variance.
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| Figure 5-14 Deluxe Design Company makes custom furniture. On December 1, there were two jobs in process, Job 683, with a cost of $14,200 and Job 684 with a cost of $23,500. Jobs 685, 686, and 687 were started during the month of December. Data on costs added during the month are as follows:
Overhead is applied to production at the rate of 80% of direct labor cost. Job 685 was completed on December 17. Job 684 was completed on December 21 and the client was billed at cost plus 45%. All other jobs remained in process. |
| 167. Refer to Figure 5-14.
Required: A.) Determine the amount of overhead to apply to each job for the period. B.) Calculate the cost of work-in-process at the end of the month. C.) Calculate the cost of finished goods, assuming that finished goods inventory on December 1st was zero.
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| 168. Refer to Figure 5-14
Required: A.) The actual overhead for December was $41,100, calculate the variance. B.) Calculate the sales price for Job #684. C.) Calculate the adjusted cost of goods sold for the month of December. D.) If selling and administrative expenses for the month totaled $5,600, what is the company’s operating income for December?
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| 169. Refer to Figure 5-14.
Prepare the journal entries to record the following: A.) Requisitioning of raw materials B.) Direct labor costs C.) Applied overhead D.) Transfer to finished goods E.) Sale of finished goods (assume sale was made on account) F.) Closing underapplied/overapplied variance (all variances are immaterial)
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170. Bower Company manufactures a product in a factory that has two producing departments, Cutting and Stitching, and two support departments, D1 and D2. The activity driver for D1 is number of employees, and the activity driver for D2 is number of machine hours. The following data pertain to Bower:
Required: B. Allocate the support department costs to the producing departments by using the direct method.
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171. There are two major types of companies: those that use a job-order costing system and those that use process-costing systems.
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172. Consider two costing systems, normal costing and actual costing.
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| You Decide |
173. You are the senior cost accountant at Adventure Industries and you have been asked to explain to the new staff accountant how the company keeps track of job costs through source documents. Also you need to inform the staff accountant how these source documents are important in determining inventory, expense and revenue amounts at the end of the period.
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Match each item with the correct statement below.
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174. An approach that assigns the actual costs of direct materials and direct labor to products but uses a predetermined rate to assign overhead costs
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175. An approach that assigns actual costs of direct materials, direct labor, and overhead to products
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176. A costing system in which costs are collected and assigned to units of production for each individual job
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177. A costing system that accumulates production costs by process or by department for a given period of time
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Match each item with the correct statement below.
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178. Overhead assigned to production using predetermined rates
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179. An overhead rate computed using estimated data
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180. The amount by which actual overhead exceeds applied overhead
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181. The difference between actual overhead and applied overhead
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182. The amount by which applied overhead exceeds actual overhead
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183. A single overhead rate calculated using all estimated overhead for a factory divided by the estimated activity level across the entire factory
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184. Estimated overhead for a single department divided by the estimated activity level for that same department
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Match each item with the correct statement below. Answers may be used more than once.
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185. The job order number, or name, head this form.
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186. This form asks for the type, quantity, and unit price of direct materials.
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187. This form is filled out by each employee every day.
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188. Every time a new job is started this is prepared.
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189. This form may be used to maintain proper control over a firm’s inventory of direct materials.
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Match the following cost flows with the proper event in a job-costing firm:
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190. direct materials, direct labor and applied overhead are totaled to yield manufacturing cost of job
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191. the costs of job are transferred from the work-in-process account to finished goods account
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192. actual overhead is reconciled with applied overhead
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193. cost of materials is removed from materials account and added to work-in- process account
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194. costs of product are removed from finished goods and added to cost of goods sold
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195. schedule of costs of goods sold is prepared
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196. immaterial overhead variance closed to costs of goods sold
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Original price was: $30.00.$20.00Current price is: $20.00.
Original price was: $30.00.$20.00Current price is: $20.00.
Original price was: $30.00.$20.00Current price is: $20.00.
Original price was: $30.00.$20.00Current price is: $20.00.
Original price was: $30.00.$20.00Current price is: $20.00.
Original price was: $30.00.$20.00Current price is: $20.00.
