Secrease Corporation Uses Machine-Hours as the Allocation Base for Applying

question 43

Multiple Choice

Secrease Corporation uses machine-hours as the allocation base for applying its manufacturing overhead.
$\begin{array}{|l|r|}\hline \begin{array}{l}\text { Estimated manufacturing overhead cost } \\\text { for the year }\end{array} & \$ 594,000 \\\hline \text { Capacity } & 110,000 \text { machine-hours } \\\hline\text { Estimated amount of the allocation base } \\\text { for the year }&108,000 \text { machine-hours }\\\hline \text { Amount of the allocation base for the } & 88,000 \text { machine-hours } \\\text { actual output of the year } & \\\hline \begin{array}{l}\text { Actual manufacturing overhead cost for } \\\text { the year }\end{array} & \$ 589,000 \\\hline\end{array}$ All of the company's manufacturing overhead is fixed.

- If the predetermined overhead rate is based on capacity,by how much was manufacturing overhead for the year over applied or underapplied?

• A) Manufacturing overhead underapplied $113,800
• B) Manufacturing overhead overapplied $113,800
• C) Manufacturing overhead overapplied $105,000
• D) Manufacturing overhead underapplied $105,000

Recognize the importance of maintaining a safe environment for specific populations.

Apply knowledge of proper medication and equipment disposal methods to ensure safety.

Evaluate patient behaviors and conditions that increase risk for accidents or injuries and plan accordingly.

Communicate effectively with patients and family members about health risks and safety measures.

---

Definitions:

Pupil Contraction

The process by which the pupil decreases in size to limit the amount of light entering the eye.

James-Lange Theory

A theory of emotion proposing that emotions occur as a result of physiological reactions to events. According to this theory, we feel emotion because of biological changes caused by stress.

Spillover Effect

The phenomenon where an individual's emotions or behaviors in one area influence another aspect of their life or another individual's emotional state.

Cannon-Bard Theory

A theory of emotion that argues that we experience physiological arousal and emotional feelings simultaneously and independently.