Wunder Builders Estimates the Following Overhead Costs for 2017 $\text { Wunder Builders incurred the following costs for } 2017 \text { for job } 23 \text { : }$

question 32

Multiple Choice

Wunder Builders estimates the following overhead costs for 2017: $\begin{array}{lr}\text { Equipment depreciation } & \$ 30,000 \\\text { Equipment maintenance } & 64,000 \\\text { Factory management salaries } & 150,000 \\\text { Factory rent } & 50,000 \\\text { Total manufacturing overhead } & \$ 294,000\end{array}$
$\text { Wunder Builders incurred the following costs for } 2017 \text { for job } 23 \text { : }$
$\begin{array}{ll}\text { Direct material } & \$ 80,000 \\\text { Direct labor } & \$ 60,000\end{array}$ 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 2017.Actual manufacturing overhead for 2017 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:

True Power

The actual power consumed by a circuit, calculated as the product of the voltage, current, and the cosine of the phase angle between them in a resistive load, measured in watts.

Series RL Circuit

An electrical circuit composed of resistors (R) and inductors (L) connected in a series configuration, affecting the phase and amplitude of the circuit's response.

Inductive Reactance

The resistance offered by an inductor to alternating current, which varies with the frequency of the current and the inductance, also measured in ohms.

Power Factor

A dimensionless number between 0 and 1 that represents the ratio of the real power flowing to the load to the apparent power in the circuit.