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Pinacle Corp. budgeted $246,570 of overhead cost for 2012. Actual overhead costs

ID: 2482246 • Letter: P

Question

Pinacle Corp. budgeted $246,570 of overhead cost for 2012. Actual overhead costs for the year were $200,240. Pinacle's plantwide allocation base, machine hours, was budgeted at 50,926 hours. Actual machine hours were 47,250. A total of 109,100 units was budgeted to be produced and 98,000 units were actually produced. Pinacle's plantwide factory overhead rate for 2012 is: Round to the nearest cent. Select the correct answer. $3.93 per machine hour $2.26 per machine hour $1.84 per machine hour $4.84 per machine hour

Explanation / Answer

Calculation of Plant wide factory overhead rate for 2012:

Formula :

Plant wide factory overhead rate = Total Budgeted Overhead cost / Total Budgeted Machine hours

= $246570 / 50920 Hours =

$    4.84

per machine hour

Calculation of Plant wide factory overhead rate for 2012:

Formula :

Plant wide factory overhead rate = Total Budgeted Overhead cost / Total Budgeted Machine hours

= $246570 / 50920 Hours =

$    4.84

per machine hour