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

question 283

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 estimated total manufacturing overhead is closest to:

• A) $272,000
• B) $160,000
• C) $432,000
• D) $160,003

---

Definitions:

Process Controls

Systems and procedures implemented to regulate processes and ensure they meet desired outcomes efficiently and with quality.

Work History

A record of an individual's past employment, including positions held, responsibilities, and duration of each job.

Reference Checks

The process of contacting previous employers, colleagues, or other sources to verify the qualifications, experience, and reliability of a job candidate.

Staffing

The process of hiring, placing, and overseeing employees in an organization to ensure effective use of human resources.