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.

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