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Kiyaa Kiyaa
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A year ago

Halbur Corporation has two manufacturing departments--Machining and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

MachiningCustomizingTotal
Estimated total machine-hours (MHs)6,0004,00010,000
Estimated total fixed manufacturing overhead cost$ 33,600$ 10,000$ 43,600
Estimated variable manufacturing overhead cost per MH$ 1.80$ 2.80

During the most recent month, the company started and completed two jobs--Job C and Job J. There were no beginning inventories. Data concerning those two jobs follow:

Job CJob J
Direct materials$ 11,300$ 8,100
Direct labor cost$ 18,500$ 6,300
Machining machine-hours4,1001,900
Customizing machine-hours1,6002,400

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job J is closest to: (Round your intermediate calculations to 2 decimal places.)



▸ $28,208

▸ $18,748

▸ $12,464

▸ $15,744
Textbook 
Introduction to Managerial Accounting: Brewer Edition: 9e

Introduction to Managerial Accounting: Brewer Edition: 9e


Edition: 9th
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