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Capalbo Corporation bases its predetermined overhead rate on the estimated labor

ID: 2479549 • Letter: C

Question

Capalbo Corporation bases its predetermined overhead rate on the estimated labor-hours for the upcoming year. At the beginning of the most recently completed year, the company estimated the labor-hours for the upcoming year at 67,000 labor-hours. The estimated variable manufacturing overhead was $2.93 per labor-hour and the estimated total fixed manufacturing overhead was $2,092,360. The actual labor-hours for the year turned out to be 67,500 labor-hours. The predetermined overhead rate for the recently completed year was closest to:

Explanation / Answer

SOLUTION :

estimated variable manufacturing overhead(2.93*67000)

196310

total fixed manufacturing overhead

2092360

TOTAL

2288670

ESTIMATED LABOUR HOURS

67000

predetermined overhead rate (2288670/67000)

                  34.16

estimated variable manufacturing overhead(2.93*67000)

196310

total fixed manufacturing overhead

2092360

TOTAL

2288670

ESTIMATED LABOUR HOURS

67000

predetermined overhead rate (2288670/67000)

                  34.16

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