Daffe Corporation Uses Direct Labor-Hours in Setting Its Predetermined Overhead

question 57

Essay

Daffe Corporation uses direct labor-hours in setting its predetermined overhead rate.At the beginning of the year,the total estimated manufacturing overhead was $165,600.At the end of the year,actual direct labor-hours for the year were 11,900 hours,manufacturing overhead for the year was overapplied by $10,760,and the actual manufacturing overhead was $160,600.
Required:
What must have been the predetermined overhead rate for the year?
$$\begin{array} { | l | l | l | } \hline & \text { Actual manufacturing } & \begin{array} { l } \text { Overapplied manufacturing } \\\text { overhead }\end{array} \\\text { Answer: } & \text { overhead } = & \\\text { Applied manufacturing } \\\text { overhead - }\\\hline \end{array}$$

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Definitions:

Genital Exposure

The deliberate or accidental showing of the genital area to others.

Intercourse

Sexual contact between individuals that involves the penetration of one person's body by another.

Voyeurism

A paraphilic disorder characterized by gaining sexual pleasure from observing unsuspecting individuals who are naked, in the process of disrobing, or engaging in sexual activity.

Unsuspecting Person

An individual who is unaware or naive about a certain situation, often making them an easy target for deception or harm.