ABC Company Listed the Following Data for the Current Year

question 86

Multiple Choice

ABC Company listed the following data for the current year: $\begin{array}{lr}\text { Budgeted factory overhead } & \$ 1,044,000 \\\text { Budgeted direct labor hours } & 69,600 \\\text { Budgeted machine hours } & 24,000 \\\text { Actual factory overhead } & 1,037,400 \\\text { Actual labor hours } & 72,600 \\\text { Actual machine hours } & 23,600\end{array}$ Assuming ABC Company applied overhead based on direct labor hours, the company's predetermined overhead rate for the year is:

• A)$43.95 per direct labor hour.
• B)$15.50 per direct labor hour.
• C)$15.00 per direct labor hour.
• D)$14.28 per direct labor hour.
• E)$14.00 per direct labor hour.

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Definitions:

Simple Squamous Epithelium

A type of epithelial tissue consisting of a single layer of flat, scale-like cells, involved in functions like diffusion and filtration in various organs.

Brachiocephalic Vein

A major vein formed by the union of the internal jugular and subclavian veins that carries deoxygenated blood to the heart.

Internal Iliac Vein

A vein that drains blood from the pelvis and lower limbs back towards the heart, merging with the external iliac vein to form the common iliac vein.

Femoral Vein

A major blood vessel in the thigh that carries deoxygenated blood from the lower limb back to the heart.