Branin Corporation Uses a Job-Order Costing System with a Single

question 213

Multiple Choice

Branin Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $160,000, variable manufacturing overhead of $3.40 per direct labor- hour, and 80,000 direct labor-hours. The company has provided the following data concerning Job A578 which was recently completed: The predetermined overhead rate is closest to:

• A) $8.80 per direct labor-hour
• B) $2.00 per direct labor-hour
• C) $3.40 per direct labor-hour
• D) $5.40 per direct labor-hour

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Definitions:

Product Adoption

The process by which consumers start using a new product or technology, often influenced by factors like ease of use, benefits, and peer adoption.

Psychological Barriers

Mental or emotional obstacles that hinder individuals from achieving goals, making decisions, or communicating effectively.

Cardiovascular Exercise

Physical activity that increases heart rate and improves heart, lung, and circulatory system health.

Usage Barrier

Obstacles or factors that prevent or deter consumers from using a product or service, regardless of whether they have access to it.