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:

External Influences

Factors outside an individual or organization that can affect its behavior and performance, such as economic conditions, societal trends, or technological developments.

Extraversion

A personality trait characterized by outgoing, sociable, and energetic behaviors.

Absenteeism

The habitual non-presence of an employee at their job.

Trait Activation Theory

Suggests that certain situations or environments can trigger the expression of specific traits, influencing individuals' behavior.