Freeman Company Uses a Predetermined Overhead Rate Based on Direct

question 6

Multiple Choice

Freeman Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs.At the beginning of the year,the company estimated manufacturing overhead would be $150,000 and direct labour hours would be 10,000.The actual figures for the year were $186,000 for manufacturing overhead and 12,000 direct labour hours.The cost records for the year will show which of the following?

• A) Overapplied overhead of $30,000.
• B) Underapplied overhead of $30,000.
• C) Underapplied overhead of $6,000.
• D) Overapplied overhead of $6,000.Applied = 12,000 hours @ $15/hr = $180,000

Grasp the strategic use of BATNA in negotiations.

Evaluate the effectiveness of role reversal in negotiation.

Understand how questions can manage and direct the negotiation process.

Explain the importance of communication in the negotiation process.

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