Use the Following Information for the Next 2 Questions

question 96

Multiple Choice

Use the following information for the next 2 questions. Sparkle Company uses job costing and applies overhead using an actual costing system using direct labor hours as the allocation base. This period's estimated overhead cost is $400,000, estimated direct labor cost is $500,000 and estimated direct labor hours are 25,000. This period actual overhead cost was $420,000, actual direct labor cost was $390,000, and actual direct labor hours were 20,000.
-What is the total manufacturing cost of Job 402?

• A) $1,100
• B) $1,772
• C) $1,320
• D) $1,640

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Definitions:

Standard Deviation

A statistic that measures the dispersion or variability of a set of data points relative to its mean, used to quantify the amount of variation or dispersion.

Upper Quartile

It is the median of the upper half of a data set, marking the 75th percentile, where 75% of the data points are below this value.

Standard Normal Distribution

A normal distribution with a mean of 0 and a standard deviation of 1.

National Achievement Test

It is an examination given annually in many countries designed to test the academic achievement of students in a variety of subjects.