The Following Information Has Been Gathered for the Harrell Manufacturing

question 26

Multiple Choice

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

• A) 48.4%.
• B) 47.2%.
• C) 49.0%.
• D) 47.8%.

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