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

question 72

Multiple Choice

At the beginning of the year, manufacturing overhead for the year was estimated to be $477,590. At the end of the year, actual direct labor-hours for the year were 29,000 hours, the actual manufacturing overhead for the year was $472,590, and manufacturing overhead for the year was overapplied by $110. 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)29,300 direct labor-hours
• B)28,987 direct labor-hours
• C)28,993 direct labor-hours
• D)29,000 direct labor-hours

---

Definitions:

India

A country in South Asia, known for its diverse culture, languages, and as the world's largest democracy.

Cross-Cultural

Relating to, involving, or comparing two or more different cultures or cultural areas.

Americans

Individuals who are citizens of the United States of America.

Chinese

Referring to anything related to China, including its language, culture, people, or geographic area.