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Badour Inc The Total Factory Overhead Applied During September Is:
A)$59,300

question 42

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Badour 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 were 114,000 and estimated factory overhead was $695,400. The following information was for September. Job X was completed during September, while Job Y was started but not finished.  September 1, inventories:  Materials $9,000 Work-in-process (All Job X)  37,400 Finished goods 80,400 Materials purchases $125,000 Direct materials requisitioned:  Job X $54,500 Job Y 40,000 Direct labor hours:  Job X 5,000 Job Y 4,500 Labor costs incurred:  Direct labor ( $6.00 per hour)  $57,000 Indirect labor 16,200 Factory supervisory salaries 7,200 Rental costs:  Factory $8,400 Administrative offices 2,200 Total equipment depreciation costs:  Factory $9,000 Administrative offices 1,900 Indirect materials used $14,400\begin{array}{lr}\text { September 1, inventories: }\\\text { Materials }&\$9,000\\\text { Work-in-process (All Job X) } & 37,400 \\\text { Finished goods } & 80,400\\\text { Materials purchases }&\$125,000\\\text { Direct materials requisitioned: }\\\text { Job X } & \$5 4,500 \\\text { Job Y } &40,000 \\\text { Direct labor hours: } & \\\text { Job X } & 5,000 \\\text { Job Y } & 4,500\\\text { Labor costs incurred: }\\\text { Direct labor ( } \$ 6.00 \text { per hour) }&\$57,000\\\text { Indirect labor } & 16,200 \\\text { Factory supervisory salaries } & 7,200 \\\text { Rental costs: } &\\\text { Factory }&\$8,400\\\text { Administrative offices }&2,200\\\text { Total equipment depreciation costs: }\\\text { Factory } & \$ 9,000 \\\text { Administrative offices } & 1,900 \\\text { Indirect materials used } & \$ 14,400\end{array} The total factory overhead applied during September is:


Definitions:

Uninucleated

Having only one nucleus per cell, characteristic of most human cells except for certain muscle cells and some fungi.

Striated

Having a striped appearance, often referring to skeletal muscle tissue characterized by cross-stripes.

Skeletal Muscle

Muscle tissue that is attached to bones and is responsible for voluntary movements of the body.

Voluntary

Actions or movements that are under conscious control, often referring to the contraction of skeletal muscles.

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