Beckner Inc The Total Factory Overhead Applied During September Is:
A)$79,300

question 91

Multiple Choice

Beckner 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 are 133,000 and estimated factory overhead is $784,700. The following information is for September. Job X was completed during September, while Job Y was started but not finished. $\begin{array}{lr}\text { September 1, inventories: }\\\text { Materials }&\$24,000\\\text { Work-in-process (All Job X) } & 53,400 \\\text { Finished goods } & 105,600\\\text { Materials purchases }&\$157,000\\\text { Direct materials requisitioned: }\\\text { Job X } & \$5 74,000 \\\text { Job Y } &68,000 \\\text { Direct labor hours: } & \\\text { Job X } & 7,000 \\\text { Job Y } & 5,500\\\text { Labor costs incurred: }\\\text { Direct labor ( } \$ 6.00 \text { per hour) }&\$75,000\\\text { Indirect labor } & 24,200 \\\text { Factory supervisory salaries } & 11,100 \\\text { Rental costs: } &\\\text { Factory }&\$9,300\\\text { Administrative offices }&3,200\\\text { Total equipment depreciation costs: }\\\text { Factory } & \$ 10,400 \\\text { Administrative offices } & 2,800 \\\text { Indirect materials used } & \$ 17,800\end{array}$ The total factory overhead applied during September is:

• A)$79,300.
• B)$57,572.
• C)$73,750.
• D)$68,120.
• E)$51,710.

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Definitions:

Moral Development

The process through which individuals develop proper attitudes and behaviors towards other people in society, based on social and cultural norms, laws, and personal beliefs.

Preconventional

The initial level of moral development, according to Kohlberg, characterized by understanding morality based on consequences and individual interests.

Conventional

Adhering to established practices or norms; traditional.

Postconventional

Relates to the highest stages of moral development, marked by a focus on internal principles rather than societal norms or rules.