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costing.
The theory of constraints.
Lean manufacturing.
Question
direct labor hours82,000Budgeted machine hours41,000Actual factory overhead1,201,000Actual direct labor hours86,300Actual machine hours39,400Round calculations to 2 significant digits
Assuming Jackson Inc. applied overhead based on direct labor hours, the firm’s predetermined overhead rate for 2016 is:
$14.20 per direct labor hour.
$14.38 per direct labor hour.
$15.24 per direct labor hour.
$15.50 per direct labor hour.
$15.85 per direct labor hour.
Question
overhead$2,100,000Budgeted direct labor hours89,000Budgeted machine hours51,000Actual factory overhead2,201,000Actual direct labor hours83,700Actual machine hours48,900Round calculations to two significant digits
If overhead is applied based on machine hours, the overapplied/underapplied overhead is:
$187,298 underapplied.
$187,298 overapplied.
$176,358 underapplied.
$176,358 overapplied.
$-0-.
Question
overhead$1,044,000Budgeted direct labor hours69,600Budgeted machine hours24,000Actual factory overhead1,037,400Actual labor hours72,600Actual machine hours23,600
If overhead is applied based on machine hours, the overapplied/underapplied overhead is:
$15,300 underapplied.
$15,300 overapplied.
$10,800 underapplied.
$10,800 overapplied.
$-0-.
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