Overhead Cost Is Applied to Units Based on Direct Labour

question 129

Multiple Choice

Overhead cost is applied to units based on direct labour hours.For April,total overhead cost was budgeted at $80,000 based on a denominator activity level of 20,000 direct labour hours for the month.The standard cost card indicates that each unit of finished product requires 2 direct labour hours.The following data are available for April's activity:
What was the amount of total overhead cost applied to production for the month of April?

• A) $76,000.
• B) $78,000.
• C) $79,500.
• D) $80,000.

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Definitions:

Molecular Formula

A concise way of expressing information about the atoms that constitute a particular chemical compound, using symbols for the elements and numerical subscripts to indicate the quantity of each atom.

NMR Spectrum

A depiction of the nuclear magnetic resonance of atoms within molecules, providing detailed information about the structure, dynamics, and environment of the molecule.

C-13 NMR

A type of nuclear magnetic resonance spectroscopy that focuses on the detection of carbon-13 isotopes to determine the structure of organic compounds.

Off Resonance Splitting

A phenomenon in NMR spectroscopy where the splitting of signal occurs away from the resonance frequency due to interactions with neighboring atoms.