The Predetermined Manufacturing Overhead Rate for the Year Was $14

question 112

Multiple Choice

The predetermined manufacturing overhead rate for the year was $14.00 per direct labor hour; employees were paid $17.50 per hour. If the estimated direct labor cost was $315,000, what was the estimated manufacturing overhead?

• A) $22,500.
• B) $90,000.
• C) $252,000.
• D) $393,750.

---

Definitions:

Similar Way

A manner or approach that bears resemblance or adherence to another process or method.

Competitor's Brand

The brand or product that competes directly with another company's offerings in the market.

Masked Branding

A marketing strategy where a product's branding is deliberately understated or hidden, making the brand's presence less obvious to the consumer.

Stimulus Generalization

A psychological phenomenon in which a response to a specific stimulus becomes triggered by stimuli that are similar to the original stimulus.