Sutherland Company Listed the Following Data for 2019 Assuming Sutherland Applied Overhead Based on Direct Labor Hours, the Budgeted

question 96

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

• A)$23.20 per direct labor hour.
• B)$23.60 per direct labor hour.
• C)$22.24 per direct labor hour.
• D)$22.50 per direct labor hour.
• E)$22.85 per direct labor hour.

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