Sutherland Company Listed the Following Data for 2019 Assuming Sutherland Applied Overhead Based on Machine Hours, the Company's

question 66

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 machine hours, the company's predetermined overhead rate for 2019 is (round to two significant digits) :

• A)$44.00 per machine hour.
• B)$41.98 per machine hour.
• C)$38.31 per machine hour.
• D)$35.90 per machine hour.
• E)$41.18 per machine hour.

Comprehend the different classifications and sectors within the nonprofit world.

Assess the impact of political changes on nonprofit legislation.

Compare different organizational structures within the nonprofit and social enterprise sectors.

Understand the basic concepts and terminology related to ethology and instinctive behaviors.

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Definitions:

Consolidation Process

The procedure in financial accounting by which the financial statements of a parent company and its subsidiaries are combined to present as those of a single economic entity, adjusting for intragroup transactions and balances.

Segment Profit or Loss

It is the financial result (either profit or loss) generated by a specific segment or division within a company, separate from its overall results.

Disclosure

The process of providing vital information to shareholders and the public, often related to financial performance and operations.

Segment Information

Financial data broken down into parts of a company, such as departments or geographical locations, to provide insight into each segment's performance.