Gill Manufacturing Uses a Predetermined Overhead Allocation Rate Based on a Percentage

question 12

Multiple Choice

Gill Manufacturing uses a predetermined overhead allocation rate based on a percentage of direct labor cost.At the beginning of the year,Gill estimated total manufacturing overhead costs at $1,010,000 and total direct labor costs at $840,000.In June,Gill completed Job 511.The details of Job 511 are shown below.(Round to 2 decimal places. ) $$\begin{array} { | l | r | } \hline \text { Direct materials cost } & \$ 23,500 \\\hline \text { Direct labor cost } & \$ 13,000 \\\hline \text { Direct labor hours } & 300 \text { hours } \\\hline \text { Units of product produced } & 500 \text { units } \\\hline\end{array}$$ 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)$36,860
• B)$52,100
• C)$64,700
• D)$37,100

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Definitions:

Direct Forcing

A method in numerical simulations that imposes certain conditions to directly manipulate the flow or mechanics of a system.

Force-Coercion Strategy

A method of change management where power, authority, or threats are used to achieve compliance or enforce change.

Unilateral Action

An action or decision made by one party or nation without the agreement or cooperation of others.

Shared Power Strategy

An approach in decision-making or governance where power and responsibilities are distributed among various stakeholders or groups, rather than centralized.