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

question 46

Multiple Choice

Lueckenhoff 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 $497,000, variable manufacturing overhead of $2.40 per direct labor-hour, and 70,000 direct labor-hours. The company has provided the following data concerning Job T498 which was recently completed: The predetermined overhead rate is closest to:

• A) $11.90 per direct labor-hour
• B) $7.10 per direct labor-hour
• C) $9.50 per direct labor-hour
• D) $2.40 per direct labor-hour

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Definitions:

Social-Cognitive Learning Theory

A theory that emphasizes the importance of observational learning, imitation, and modeling in acquiring new behaviors, attitudes, and emotional reactions.

Humanist Theory

A psychological perspective that emphasizes the study of the whole person and the uniqueness of each individual's experience.

Defense Mechanism

Psychological strategies brought into play by individuals, groups, and even nations to cope with realities and to maintain self-image.

Displacement

A defense mechanism where an individual redirects emotional impulses from a real object to a substitute target.