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The company records the following actual costs for the year: Indirect labor.....

ID: 2424520 • Letter: T

Question

The company records the following actual costs for the year:

Indirect labor.........................................$40,000 Rent on Plant..........................................$16,000

Plant supplies.........................................20,000 Plant utilities.............................................10,000

Machinery repair......................................14,000 Sales commissions....................................30,000

Advertising.............................................6,000 Direct labor.................................................64,000

Jay had budgeted $60,000 of direct labor cost and $90,000 of manufacturing overhead costs of the year.

Question: Compute the predetermined manufacturing overhead rate

Explanation / Answer

Solution:

Pretermined overhead rate = 150 % of direct labor cost.

Budgeted manufacturing overhead cost 90,000 Direct Labor cost 60,000 Predetermined overhead rate = Budgeted manufactuiring cost / Direct labpr cost * 100 150%