For 2018, Franklin Manufacturing Uses Machine-Hours as the Only Overhead

question 54

Multiple Choice

For 2018, Franklin Manufacturing uses machine-hours as the only overhead cost-allocation base. The estimated manufacturing overhead costs are $340,000 and estimated machine hours are 40,000. The actual manufacturing overhead costs are $450,000 and actual machine hours are 50,000. What is the difference between the budgeted and the actual manufacturing overhead using job costing? (Round interim and the final answer to the nearest cent.)

• A) $2.75
• B) $2.20
• C) $0.50
• D) $2.25

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Definitions:

Specific Rotation

A physical property that measures the degree to which a compound is capable of rotating the plane of polarized light, used in the analysis of chiral substances.

Optically Active

A characteristic of a compound that has the ability to rotate the plane of polarized light, a property observed in chiral molecules.

(2R,3R)-2,3-dibromobutane

A specific enantiomer of dibromobutane characterized by its stereochemistry, with both chiral centers having R configuration, used in stereochemical studies.

(2R,3S)-2,3-dibromobutane

A specific enantiomer of 2,3-dibromobutane characterized by a particular spatial arrangement of its atoms, as detailed by its R and S descriptors.