Sparkle Company Uses Job Costing and Applies Overhead Using an }&\text

question 1

Multiple Choice

$\begin{array}{lccc}&\text { Direct }&\text {Direct}&\text { Direct }\\&\text { Materials }&\text {Labour Cost }&\text {Labour Hours }\\\text { Job 400 } & \$ 200 & \$ 800 & 40 \\\text { Job 401 } & 250 & 200 & 10 \\\text { Job 402 } & 500 & 600 & 30\end{array}$ Sparkle Company uses job costing and applies overhead using an actual costing system using direct labour hours as the allocation base. This period's estimated overhead cost is $400,000, estimated direct labour cost is $500,000 and estimated direct labour hours are 25,000. This period's actual overhead cost was $420,000, actual direct labour cost was $390,000, and actual direct labour hours were 20,000.
What is the overhead allocation rate?

• A) $21/hour
• B) $10/hour
• C) $16/hour
• D) $18/hour

Recognize the importance of environmental factors and community infrastructure in disease prevention.

Understand the historical development of public health initiatives and their impact on community health.

Analyze the role of government and non-governmental organizations in the advancement of public health.

Identify key figures and their contributions to public health and nursing.

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Definitions:

Pizza Tax

A hypothetical or symbolic tax imposed on unhealthy food products to discourage consumption and address public health concerns.

Welfare Impact

Welfare Impact refers to the effect on the overall well-being of individuals or communities, often assessed when considering economic policies or market changes.

Subsidy Policy

A government initiative to support or financially assist a sector, reducing costs or encouraging production and consumption.

Government Cost

Expenses incurred by governmental bodies in the execution of policies, projects, and provision of public services.