Use the Budget Data Shown Below for Sharp Company to Answer

question 102

Multiple Choice

Use the budget data shown below for Sharp Company to answer the questions that follow:
$$\begin{array} { l r } \text { Estimated direct labor hours } & 12,000 \\\text { Estimated direct labor dollars } & \$ 90,000 \\\text { Estimated factory overhead costs } & \$ 179,000 \\\text { Actual direct labor hours } & 11,500 \\\text { Actual direct labor dollars } & \$ 92,000 \\\text { Actual factory overhead costs } & \$ 180,000\end{array}$$
-A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $360,000 and direct labor hours would be 30,000. Actual manufacturing overhead costs incurred were $377,200, and actual direct labor hours were 36,000. What is the predetermined overhead rate per direct labor hour?

• A) $12.00
• B) $10.00
• C) $12.57
• D) $10.48

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Definitions:

Unlatch

A term used in programmable logic control programming that refers to a command or instruction to turn off or reset a previously set (latched) condition.

Retentive Outputs

In PLC systems, retentive outputs retain their state even after the controller is powered off or resets, allowing for the continuation of processes without data loss.

Nonretentive Outputs

Outputs in a control system that do not retain their state after a power loss or reset, returning to their default state.

Label (LBL) Instruction

The Label (LBL) Instruction is used in programming to define a point or position in the code that can be referred to or jumped to by other parts of the program.