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Sivret Corporation uses a job-order costing system with a single plantwide prede

ID: 2532912 • Letter: S

Question

Sivret Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based ts predetermined overhead rate for the current year on the following data Total machine-hours Total fixed manufacturing overhead cost variable manufacturing overhead per machine-hour 8e,e8e $624,e08 $3.1e Recently, Job M598 was completed with the following characteristics: Number of units in the job Total machine-hours Direct materials Direct labor cost 60 ??? S 645 $9,880 The amount of overhead applied to Job M598 Is closest to: (Round your Intermedlate calculations to 2 decimal places.) Mutiple Cholce $4.20? $2.340 $3,270

Explanation / Answer

Total variable overhead=(3.1*80000)=$248000

Hence Total overhead=Total variable overhead+Total fixedoverhead

=(248000+624000)=$872000

Hence predetermined overhead rate=Total overhead/Total machine hours

=(872000/80000)=$10.9/machine hours

Hence applied overhead=($10.9*300 machine hours)

which is equal to

=$3270.