Wunder Builders Estimates the Following Overhead Costs for 2013 $\text { Wunder } B \text { uilders incurred the following costs for } 2013 \text { for job } 23 \text { : }$

question 1

Multiple Choice

Wunder Builders estimates the following overhead costs for 2013: $\begin{array}{lr}\text { Equipment depreciation } & \$ 30,000 \\\text { Equipment maintenance } & 64,000 \\\text { Factory management salaries } & 150,000 \\\text { Factory rent } & 50,000 \\\text { Total manufacturing overhead } & \$ 294,000\end{array}$

$\text { Wunder } B \text { uilders incurred the following costs for } 2013 \text { for job } 23 \text { : }$
Direct material $\quad\quad\quad \$ 80,000$ Direct labor $\quad$$\quad$ $ 60,000
Wunder applies manufacturing overhead based on direct labor cost. Other jobs incurred $320,000 of direct labor. Wunder Builders budgeted $350,000 in direct labor costs and 20,000 machine hours for 2013. Actual manufacturing overhead for 2013 was $300,000. How much overhead will Wunder Builders apply to job 23?

• A) $168,800
• B) $294,000
• C) $58,800
• D) $50,400

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Definitions:

Maladaptive Behavior

Actions or tendencies that are not conducive to health or well-being, often hindering a person's ability to adjust healthily to situations.

Personal Distress

Emotional pain and suffering typically stemming from personal difficulties, challenges, or traumatic events, affecting one's mental health.

Medical Model

The Medical Model is a theory of health which treats mental and physical conditions as medical diseases to be diagnosed, treated, and cured by medical means.

Bizarre Behavior

Unusual or odd actions that are typically out of context and cannot be easily understood by others.