• the Overhead Is Allocated to Jobs Using an Estimated

question 22

Multiple Choice

• The overhead is allocated to jobs using an estimated rate applied to direct labour hours. The budget for the year called for $180,000 of overhead cost and 60,000 direct labour hours.
• Accounts payable is used for materials only. The balance on 9/1 was $6,000. September's payments were $40,000.
• September 1 finished goods inventory was $11,000.
• Cost of jobs completed in September was $89,000.
• On September 30 there was a single job unfinished, consisting of $1,800 (300 hours) of direct labour and $2,600 of direct material.
• 5,200 direct hours were worked during September. All workers earn the same rate of pay.
• All actual overhead costs incurred have been recorded.
Materials purchased in September were:

• A)$43,000
• B)$48,000
• C)$54,000
• D)$42,000

Appreciate the impact of job satisfaction on organizational commitment and employee engagement.

Recognize different stressors in the workplace and their effects on performance and motivation.

Be aware of strategies for coping with stress and enhancing workplace well-being.

Learn the effects of psychological detachment from work on stress and job performance.

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