Paul CoIs a Business Using a Normal Costing System and Applying

question 85

Multiple Choice

Paul Co.is a business using a normal costing system and applying overhead cost based on direct labour-hours.For April,total fixed overhead cost was budgeted at $80,000 based on a denominator activity level of 20,000 direct labour-hours for the month.The following data are available for April's activity: What amount of total fixed overhead cost would have been applied to production for the month of April?

• A) $76,000.
• B) $78,000.
• C) $79,500.
• D) $80,000.

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Definitions:

Positive Organizational Behavior

The study and application of positively oriented human resource strengths and psychological capacities that can be measured, developed, and effectively managed for performance improvement in the workplace.

Strengths

Refers to the internal capabilities, resources, and positive attributes of an individual or organization that can be leveraged to achieve goals.

Human Capital

The collective skills, knowledge, or other intangible assets of individuals that can be used to create economic value for the individuals, their employers, or their community.

Positive Organizational Behavior

The study and application of positively oriented human resource strengths and psychological capacities that can improve workplace performance.