At the Beginning of the Year, Manufacturing Overhead for the Year

question 143

Multiple Choice

At the beginning of the year, manufacturing overhead for the year was estimated to be $702,450. At the end of the year, actual direct labor-hours for the year were 33,100 hours, the actual manufacturing overhead for the year was $697,450, and manufacturing overhead for the year was overapplied by $40,680. If the predetermined overhead rate is based on direct labor-hours, then the estimated direct labor-hours at the beginning of the year used in the predetermined overhead rate must have been:

• A) 31,500 direct labor-hours
• B) 29,452 direct labor-hours
• C) 31,276 direct labor-hours
• D) 33,100 direct labor-hours

---

Definitions:

Younger Children

A reference to children typically in the early phases of childhood, often considered to be aged between infancy and the early elementary school years.

Marital Relationship

A legally and socially sanctioned union between two individuals that includes legal, economic, emotional, and physical aspects.

Child's Death

The tragic loss of a child's life, which encompasses a range of emotional, psychological, and social impacts on the family and community.

Dying Sibling

A brother or sister who is in the process of dying, facing end-of-life issues, and the impact on the family dynamic.