Remove Parentheses and Simplify

question 287

Multiple Choice

Remove parentheses and simplify.
--7(9r + 8) + 4(8r + 9)

• A) 2r + 1
• B) -31r - 20
• C) -31r + 8
• D) -119r

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Definitions:

Predetermined Overhead Rate

A rate used to assign overhead costs to products or services, calculated by dividing estimated overhead by an allocation base such as labor hours.

Predetermined Overhead Rate

A pre-determined rate used to allocate manufacturing overhead expenses to products, based on a specified activity measure, and calculated prior to the start of a period.

Normal Cost System

A costing system in which overhead costs are applied to a job by multiplying a predetermined overhead rate by the actual amount of the allocation base incurred by the job.

Job Cost Sheet

A document that records the costs associated with a specific job or batch of products, tracking direct labor, direct materials, and applied overhead.