Biology Forums - Study Force

Harootunian Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data:

Total machine-hours	80,000
Total fixed manufacturing overhead cost	$ 312,000
Variable manufacturing overhead per machine-hour	$ 2.10

Recently, Job T629 was completed with the following characteristics:

Number of units in the job	50
Total machine-hours	200

The estimated total manufacturing overhead is closest to:

▸ $168,000

▸ $312,002

▸ $312,000

▸ $480,000

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