On July 1, 2018, Hale Kennels sells equipment for $216000. The equipment originally cost $602000, had an estimated 5-year life and an expected salvage value of $100000. The accumulated depreciation account had a balance of $344000 on January 1, 2018, using the straight-line method. The gain or loss on disposal is

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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