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Clarrin, Inc. has estimated the following operating data for the current year: D

ID: 2538124 • Letter: C

Question

Clarrin, Inc. has estimated the following operating data for the current year:
Direct labor hours: 12000
Machine hours: 14000
Direct materials cost: $51000
Manufacturing overhead: $143000

Assume that Clarrin, Inc. computes a predetermined overhead rate annually based on direct labor hours. During January of the current year, Clarrin, Inc. works on 2 products, and accumulated the following actual operating data by product:


Actual manufacturing overhead for January is $9295.

a. What is the predetermined overhead rate (per direct labor hour) that Clarrin, Inc. will use in the current year? Round the rate to the nearest penny for your answer.

b. How much total overhead will Clarrin, Inc. apply to inventory in January?
Round your answer to the nearest dollar.  

c. What is the overhead variance for January?

Product 1 Product 2 Total Direct labor hours 310 710 1020 Machine hours 400 860 1260 Direct materials cost $3260 $310 $3570

Explanation / Answer

Dear Student Thank you for using Chegg Please find below the answer Statementshowing Computations Paticulars Amount Manufacturing overhead          143,000.00 Direct Labour Hours            12,000.00 predetermined overhead rate = 143000/12000                     11.92 b) Actual Labour hours               1,020.00 Overhead applied to inventory= 1020*11.92            12,155.00 c) overhead variance = 12155-9295               2,860.00