Serena Corporation Uses Estimated Manufacturing Overhead Costs of $880,000 and Estimated

question 114

Multiple Choice

Serena Corporation uses estimated manufacturing overhead costs of $880,000 and estimated direct labor hours of 200,000 in establishing manufacturing overhead rates.Allocated manufacturing overhead was $1,012,000 and actual manufacturing overhead was $970,000.What were the number of actual direct hours worked?

• A)230,000
• B)200,000
• C)181,443
• D)208,660

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Definitions:

Production Possibilities Curves

A graphical representation showing the maximum number of goods or services that can be produced when efficiently utilizing resources.

Overfarmed

A condition where land is used for agriculture to an excessive extent, leading to degradation of soil quality and diminished crop yields.

Overgrazed

Describes land that has been excessively used by grazing animals, leading to environmental degradation.

Desert

A barren area of landscape where little precipitation occurs, and consequently, living conditions are hostile for plant and animal life.