Reference: 07-15
Jimbob Co Variable Manufacturing Overhead Is Applied Using Direct Labour Hours at \begin{array}

question 78

Multiple Choice

Reference: 07-15
Jimbob Co. has budgeted direct labour-hours as follows: $$\begin{array} { | l | l | } \hline \text { Quarter } & \text { Hours } \\\hline 1 & 11,000 \\\hline 2 & 12,000 \\\hline 3 & 10,000 \\\hline 4 & \underline { 11,000 } \\\hline \text { Year } & \underline { 44,000 } \\\hline\end{array}$$ Variable manufacturing overhead is applied using direct labour hours at a rate of $3.00 per DLH. Fixed manufacturing overhead is budgeted at $30,000 per quarter which includes $8,000 in depreciation expense.
-What is the total manufacturing overhead budgeted for quarter 1?

• A)$55,000.
• B)$41,000.
• C)$33,000.
• D)$63,000.

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Definitions:

Absorptions

The process by which substances take in or soak up energy or material from their surroundings, often observed in spectroscopy.

IR Absorption

The process by which molecules absorb infrared light at frequencies characteristic of their structure, used in infrared spectroscopy.

Spike

A sharp increase or sudden upward movement, as in the context of graphs, prices, or signals.

Strong and Broad

Typically refers to the characteristic appearance of certain signals in spectroscopy, indicating a large distribution of energy levels or interactions.