Beckner Inc The Underapplied or Overapplied Overhead for September Is:
A)$2,350 Underapplied

question 75

Multiple Choice

Beckner 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 are 133,000 and estimated factory overhead is $784,700. The following information is for September. Job X was completed during September, while Job Y was started but not finished. $\begin{array}{lr}\text { September 1, inventories: }\\\text { Materials }&\$24,000\\\text { Work-in-process (All Job X) } & 53,400 \\\text { Finished goods } & 105,600\\\text { Materials purchases }&\$157,000\\\text { Direct materials requisitioned: }\\\text { Job X } & \$5 74,000 \\\text { Job Y } &68,000 \\\text { Direct labor hours: } & \\\text { Job X } & 7,000 \\\text { Job Y } & 5,500\\\text { Labor costs incurred: }\\\text { Direct labor ( } \$ 6.00 \text { per hour) }&\$75,000\\\text { Indirect labor } & 24,200 \\\text { Factory supervisory salaries } & 11,100 \\\text { Rental costs: } &\\\text { Factory }&\$9,300\\\text { Administrative offices }&3,200\\\text { Total equipment depreciation costs: }\\\text { Factory } & \$ 10,400 \\\text { Administrative offices } & 2,800 \\\text { Indirect materials used } & \$ 17,800\end{array}$ The underapplied or overapplied overhead for September is:

• A)$2,350 underapplied.
• B)$2,350 overapplied.
• C)$950 overapplied.
• D)$950 underapplied.
• E)$1,450 underapplied.

---

Definitions:

Open Ended Groups

A type of group setup in therapy or support settings that allows members to join or leave the group at any time, without a predetermined end date.

Treatment Group

A group of individuals in an experimental research study that receives the intervention or treatment under investigation.

Multidisciplinary Team

A group composed of members from different disciplines or professions working together towards a common goal, especially in health and social care settings.

Social Action Group

A collective of individuals or organizations that come together to address social issues or promote social change through collective action.