Figure 11-4

question 54

Multiple Choice

Figure 11-4. Kris Company calculates its predetermined rates using practical volume,which is 325,000 units.The standard cost system allows 3 direct labor hours per unit produced.Overhead is applied using direct labor hours.The total budgeted overhead is $4,260,000,of which $994,000 is fixed overhead.The actual results for the year are as follows:
Refer to Figure 11-4.The predetermined variable overhead rate is:

• A)$3.00 per direct labor hour.
• B)$2.50 per direct labor hour.
• C)$5.50 per direct labor hour.
• D)$3.35 per direct labor hour.
• E)none of these are correct.

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The act of closely monitoring or scrutinizing behaviors, events, or phenomena to gather data and draw conclusions.

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