Badour Inc The Total Factory Overhead Applied During September Is:
A)$59,300

question 42

Multiple Choice

Badour Inc. is a job-order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours were 114,000 and estimated factory overhead was $695,400. The following information was for September. Job X was completed during September, while Job Y was started but not finished. $\begin{array}{lr}\text { September 1, inventories: }\\\text { Materials }&\$9,000\\\text { Work-in-process (All Job X) } & 37,400 \\\text { Finished goods } & 80,400\\\text { Materials purchases }&\$125,000\\\text { Direct materials requisitioned: }\\\text { Job X } & \$5 4,500 \\\text { Job Y } &40,000 \\\text { Direct labor hours: } & \\\text { Job X } & 5,000 \\\text { Job Y } & 4,500\\\text { Labor costs incurred: }\\\text { Direct labor ( } \$ 6.00 \text { per hour) }&\$57,000\\\text { Indirect labor } & 16,200 \\\text { Factory supervisory salaries } & 7,200 \\\text { Rental costs: } &\\\text { Factory }&\$8,400\\\text { Administrative offices }&2,200\\\text { Total equipment depreciation costs: }\\\text { Factory } & \$ 9,000 \\\text { Administrative offices } & 1,900 \\\text { Indirect materials used } & \$ 14,400\end{array}$ The total factory overhead applied during September is:

• A)$59,300.
• B)$57,950.
• C)$57,848.
• D)$56,120.
• E)$57,710.