Gill Manufacturing Uses a Predetermined Overhead Allocation Rate Based on Direct

question 28

Multiple Choice

Gill Manufacturing uses a predetermined overhead allocation rate based on direct labor cost. At the beginning of the year, Gill estimated total manufacturing overhead costs at $1,030,000 and total direct labor costs at $830,000. In June, Gill completed Job 511. The details of Job 511 are shown below. $$\begin{array} { | l | r | } \hline \text { Direct materials cost } & \$ 23,500 \\\hline \text { Direct labor cost } & \$ 13,000 \\\hline \text { Direct labor hours } & 300 \text { hours } \\\hline \text { Units of product produced } & 400 \text { units } \\\hline\end{array}$$ How much was the total job cost of Job 511? (Round any percentages to two decimal places and your final answer to the nearest dollar.)

• A) $36,872
• B) $52,633
• C) $65,664
• D) $36,996

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Definitions:

Tax Bracket

Ranges of income taxed at particular rates, which typically progress from low to high depending on the taxable income level.

Taxable

Refers to income or transactions that are subject to tax by governmental authorities.

Corporation B

A term that likely refers to a specific entity within a context, but without further information, it's undefined in its application here.

Dividends

Funds disbursed by a company to its members who hold shares, generally sourced from the company's income.