A company expected its annual overhead costs to be $650,000 and expected machine hours to equal 100,000 hours. Actual overhead was $645,000, and actual machine hours totaled 95,000 hours.   How much is the company’s predetermined overhead rate to the nearest cent, assuming overhead is applied based on machine hours?单项选择题

A

$6.68

B

$6.45

C

$6.50

D

$6.73

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类似问题

TyeDye Lights makes two products: Party and Holiday. It takes 80,900 direct labor hours to manufacture the Party Line and 93,500 direct labor hours to manufacture the Holiday Line. Overhead consists of $225,000 in the machine setup cost pool and $149,960 in the packaging cost pool. The machine setup pool has 52,000 setups for the Party product and 98,000 setups for the Holiday product. The packaging cost pool has 26,000 parts in the Party product and 39,200 parts for the Holiday product. Using the traditional cost method of direct labor hours, what is the predetermined overhead rate?

PA 2 - What is the predetermined overhead rate if direct labor hours are considered the cost driver?

EA 7 - What was the predetermined overhead rate using direct labor hours?

Johansen Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for the next year: Direct materials $ 6,000 Direct labor $ 20,000 Rent on factory building $ 15,000 Sales salaries $ 25,000 Depreciation on factory equipment $ 8,000 Indirect labor $ 12,000 Production supervisor's salary $ 15,000 Jameson estimates that 20,000 direct labor-hours will be worked during the year. The predetermined overhead rate per hour will be:

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