Refer to the James Ingram Information Below

question 59

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.
-How much overhead was applied to Job #99 during the year if the company uses direct labour hours as its overhead driver?

• A) $3000
• B) $2000
• C) $2500
• D) $3500

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