The Following Information Has Been Gathered for the Harrell Manufacturing

question 23

Multiple Choice

The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31: What is the predetermined manufacturing overhead rate per direct labor hour?
$$\begin{array} { | l | r | } \hline \text { Actual manufacturing overhead costs } & \$ 212,500 \\\hline \text { Actual direct labor hours } & 54,900 \\\hline \text { Actual direct labor costs } & \$ 445,000 \\\hline \text { Estimated manufacturing overhead costs } & \$ 210,000 \\\hline \text { Estimated direct labor } & \$ 434,000 \\\hline \text { Estimated direct labor hours } & 56,000 \\\hline\end{array}$$

• A) $3.87.
• B) $3.79.
• C) $3.83.
• D) $3.75.

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