Answer the Following Questions Using the Information Below:
Apple Valley

question 115

Multiple Choice

Answer the following questions using the information below:
Apple Valley Corporation uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the year are:
$\begin{array}{lll}&\text { Department A }&\text { Department B }\\\text { Direct materials } & \$ 700,000 & \$ 100,000 \\\text { Direct manufacturing labor } & \$ 200,000 & \$ 800,000 \\\text { Manufacturing overhead } & \$ 600,000 & \$ 400,000\end{array}$
$\text { The actual material and labor costs charged to Job \#432 were as follows: }$
$\begin{array}{lr}\text { Direct materials: } & \$ 25,000 \\\text { Direct labor: } & \\\text { Department A } & \$ 8,000 \\\text { Department B } & \$ 12,000 \\& \$ 20,000\end{array}$ Apple Valley applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor cost using departmental rates determined at the beginning of the year.
-For Department B,the manufacturing overhead allocation rate is ________.

• A) 50%
• B) 100%
• C) 200%
• D) 300%

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Definitions:

Systems Theories

A conceptual framework focusing on the interrelationships and interdependence of various parts within a whole, emphasizing their connections and influences on each other.

Limitations

Restrictions or constraints that limit or define the scope, ability, or extent to which something can be done or achieved.

Micro

A prefix or term referring to small-scale or detailed aspects of a subject, often used in scientific and social sciences contexts.

Mezzo

This term refers to the mid-level practice in social work that focuses on small groups and community interventions.