The Thomlin Company Forecasts That Total Overhead for the Current

question 46

Multiple Choice

The Thomlin Company forecasts that total overhead for the current year will be $15,000,000 and that total machine hours will be 300,000 hours. Year to date, the actual overhead is $16,000,000 and the actual machine hours are 330,000 hours. If the Thomlin Company uses a predetermined overhead rate based on machine hours for applying overhead, what is that overhead rate?

• A) $48 per machine hour
• B) $53 per machine hour
• C) $45 per machine hour
• D) $50 per machine hour

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Definitions:

Alfred Adler

An Austrian psychologist and founder of the school of individual psychology, who emphasized the importance of feelings of inferiority and community in shaping human behavior.

Karen Horney

A psychoanalyst known for her theory on neurotic personality development and her disagreements with Freud on concepts of female psychology.

Carl Jung

A Swiss psychiatrist and psychoanalyst known for creating analytical psychology, which focuses on the significance of one's own psyche and the pursuit of individual completeness.

Repression

A defense mechanism in psychoanalytic theory where unacceptable or unpleasant thoughts and memories are unconsciously excluded from awareness.