When bonds are issued at par, the market rate is equal to the stated rate

Gardner Machine Shop estimates manufacturing overhead costs for the coming year at $318,000

The manufacturing overhead costs will be allocated based on direct labor hours. Gardner estimates 5,000 direct labor hours for the coming year. In January, Gardner completed Job A33, which used 70 machine hours and 23 direct labor hours. What was the amount of manufacturing overhead allocated to Job A33? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) A) $1,463 B) $4,452 C) $5,915 D) $4,543

You should include a comma when a date consists only of the month and year

Indicate whether the statement is true or false.