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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Definitions:

Arousal

A physiological and psychological state of being awoken or stimulated to action, often associated with heightened activity in the autonomic nervous system.

Cultures

The shared patterns of behaviors, beliefs, and social norms that characterize a group of people, including their language, religion, cuisine, social habits, and arts.

Developmentally At Risk

Refers to children who are at risk of not meeting their developmental milestones due to various environmental, biological, or psychological factors.

Hours Per Day

A measure of time allocation, indicating how many hours are spent on a particular activity within a 24-hour period.