Branin Corporation Uses a Job-Order Costing System with a Single

question 288

Multiple Choice

Branin Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $160,000, variable manufacturing overhead of $3.40 per direct labor-hour, and 80,000 direct labor-hours. The company has provided the following data concerning Job A578 which was recently completed:

-The predetermined overhead rate is closest to:

• A) $8.80 per direct labor-hour
• B) $2.00 per direct labor-hour
• C) $3.40 per direct labor-hour
• D) $5.40 per direct labor-hour

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Definitions:

Brand Asset

Any resource associated with a brand that adds to its value, such as its name, logo, reputation, or intellectual property.

Invest

The act of allocating resources, usually financial capital, in the expectation of generating an income or profit.

Fame

The state of being widely known and recognized by many people.

Uniqueness

The quality of being one of a kind or unlike anything else, particularly in offering distinct features, benefits, or value propositions in a business context.