44) To apply the budgeted overhead to a job, the budgeted overhead rate is multiplied by the

A) actual cost-driver data.

B) budgeted cost-driver data.

C) actual factory-overhead costs.

D) estimated factory-overhead costs.

Harnack Company had the following information:

Budgeted variable factory overhead

$88,000

Budgeted fixed factory overhead

62,000

Actual variable factory overhead

90,000

Actual fixed factory overhead

70,000

Budgeted cost driver activity levels:

Direct-labour hours

10,000

Direct-labour costs

50,000

Machine hours

20,000

Production setups

5,000

Actual cost driver activity levels:

Direct-labour hours

10,500

Direct-labour costs

55,200

Machine hours

18,730

Production setups

4,760

45) The budgeted factory-overhead rate using direct-labour hours as the cost driver is

A) $16.00.

B) $14.29.

C) $15.00.

D) $15.24.

46) The budgeted factory-overhead rate using direct-labour costs as the cost driver is

A) 272 percent.

B) 300 percent.

C) 320 percent.

D) 290 percent.

47) The budgeted factory-overhead rate using machine hours as the cost driver is

A) $8.00.

B) $8.01.

C) $8.54.

D) $7.50.

48) The budgeted factory-overhead rate using production setups as the cost driver is

A) $31.51.

B) $32.00.

C) $30.00.

D) $33.61.

49) If Job 100 used 838 direct-labour hours, the overhead applied using direct-labour hours as the cost driver should be

A) $11,972.

B) $12,570.

C) $13,408.

D) $12,770.

50) If Job 200 used $8,736 of direct labour cost, the overhead applied using direct-labour cost as the cost driver should be

A) $26,208.

B) $23,762.

C) $27,956.

D) $25,333.

51) If Job 300 used 2,558 machine hours, the overhead applied using machine hours as the cost driver should be

A) $20,490.

B) $20,464.

C) $21,846.

D) $19,185.

52) If Job 400 used 230 production setups, the overhead applied using production setups as the cost driver should be

A) $6,900.

B) $7,248.

C) $7,360.

D) $7,730.

53) The following information was gathered for Barton Company for the year ended December 31, 20X1.

Budgeted direct-labour hours

62,000

Actual direct-labour hours

64,800

Budgeted factory overhead

$294,500

Actual factory overhead

$299,960

Assume that direct-labour hours is the cost driver. What is the budgeted factory-overhead rate?

A) $4.63

B) $4.54

C) $4.75

D) $4.84



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