Refer to the James Ingram Information Below

question 45

Multiple Choice

Refer to the James Ingram information below.
James Ingram assigns overhead to jobs based on direct labour hours. At the beginning of the current year, estimated overhead costs were $300 000 and estimated direct labour hours were 50 000, while estimated machine hours were 60 000. During the year, 500 direct labour hours and 400 machine hours were used on Job #99. By the end of the year, actual overhead costs were calculated to be $218 000. Actual direct labour hours was 39 000 while actual machine hours was 48 000.
-What is the over/under application for the year,if machine hours is the overhead cost driver?

• A) $16 000 over applied
• B) $22 000 over applied
• C) $16 000 under applied
• D) $18 000 under applied

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