The Following Information Has Been Gathered for the Harrell Manufacturing

question 122

Multiple Choice

The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31:
$$\begin{array} { l r } \text { Actual manufacturing overhead costs } & \$ 212,500 \\\text { Actual direct labor hours } & 54,900 \\\text { Actual direct labor costs } & \$ 445,000 \\\text { Estimated manufacturing overhead costs } & \$ 210,000 \\\text { Estimated direct labor } & \$ 434,000 \\\text { Estimated direct labor hours } & 56,000\end{array}$$
-
What is the predetermined manufacturing overhead rate per direct labor hour?

• A) $3.87.
• B) $3.79.
• C) $3.83.
• D) $3.75.

---

Definitions:

Mirror Neurons

Neurons that fire both when an individual acts and when the individual observes the same action performed by another, leading to imitation and social learning.

Dopaminergic Neurons

Dopaminergic neurons are nerve cells that produce and release dopamine, a neurotransmitter involved in many functions, including motivation, pleasure, and movement regulation.

Bimodal Neurons

Neurons that are responsive to stimuli from two different sensory modalities, such as auditory and visual.

Classical Conditioning

A learning process in which a natural response becomes associated with a previously neutral stimulus after repeated pairings.