Branin Corporation Uses a Job-Order Costing System with a Single

question 227

Multiple Choice

Branin Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $160,000, variable manufacturing overhead of $3.40 per direct labor-hour, and 80,000 direct labor-hours. The company has provided the following data concerning Job A578 which was recently completed: The predetermined overhead rate is closest to:

• A) $8.80 per direct labor-hour
• B) $2.00 per direct labor-hour
• C) $3.40 per direct labor-hour
• D) $5.40 per direct labor-hour

---

Definitions:

Unconditionally Accepted

Being fully accepted without any requirements or conditions by others.

Anxiety-Arousing

Refers to stimuli or events that induce feelings of anxiety or stress.

Unconscious Conflicts

Internal struggles in the unconscious mind, often stemming from repressed emotions or experiences, influencing behavior and mental health.

Stressful Life Situation

Any circumstance that poses a challenge or threat to a person's well-being, requiring adaptation or coping strategies.