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Parido Corporation has two manufacturing departments--Casting and Assembly. The company used the ...

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Parido Corporation has two manufacturing departments--Casting and Assembly. The company used the ...

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

	Casting	Assembly	Total
Estimated total machine-hours (MHs)	8,000	2,000	10,000
Estimated total fixed manufacturing overhead cost	$ 44,000	$ 4,200	$ 48,200
Estimated variable manufacturing overhead cost per MH	$ 1.90	$ 3.00

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

	Job A	Job H
Casting machine-hours	5,400	2,600
Assembly machine-hours	800	1,200

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

▸ $8,328

▸ $26,372

▸ $18,316

▸ $18,044

Textbook

Introduction to Managerial Accounting: Brewer Edition: 9e

Edition: 9^th

Authors: Brewer, Garrison, Noreen

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