Sutherland Company Listed the Following Data for 2019 Assuming Sutherland Applied Overhead Based on Direct Labor Hours, the Budgeted

question 96

Multiple Choice

Sutherland Company listed the following data for 2019: $\begin{array}{lr}\text { Budgeted factory overhead } & \$ 2,100,000 \\\text { Budgeted direct labor hours } & 89,000 \\\text { Budgeted machine hours } & 51,000 \\\text { Actual factory overhead } & 2,201,000 \\\text { Actual direct labor hours } & 83,700 \\\text { Actual machine hours } & 48,900\end{array}$ Assuming Sutherland applied overhead based on direct labor hours, the company's predetermined overhead rate for 2019 is (round to two significant digits) :

• A)$23.20 per direct labor hour.
• B)$23.60 per direct labor hour.
• C)$22.24 per direct labor hour.
• D)$22.50 per direct labor hour.
• E)$22.85 per direct labor hour.

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Definitions:

Symbolic Play

A play pattern where children use objects, actions, or ideas to represent other objects, actions, or ideas, showing the development of abstract thinking.

Functional Play

Play that involves simple, repetitive activities typical of toddlers, which are crucial for their motor development and understanding of the world.

Formal Games

Structured activities with set rules and objectives, often involving competition or cooperation.

Dramatic Play

A type of play where children adopt roles and act out stories or scenarios, helping with emotional and social development.