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

question 112

Multiple Choice

Helland 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 the following data: The predetermined overhead rate is closest to:

• A) $2.50 per direct labor-hour
• B) $11.30 per direct labor-hour
• C) $6.30 per direct labor-hour
• D) $8.80 per direct labor-hour

---

Definitions:

Fallibility

The propensity to make mistakes or errors due to human imperfection.

Personal Qualities

The characteristics, traits, or attributes that define an individual's personality and behavior.

Responsibility

An obligation to carry out duties or tasks effectively and being accountable for the outcomes.

Outcomes

are the results or consequences of actions taken by individuals or organizations.