1.

Harris Fabrics computes its plantwide predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 30,000 direct labor-hours would be required for the periods estimated level of production. The company also estimated $519,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.00 per direct labor-hour. Harriss actual manufacturing overhead cost for the year was $669,475 and its actual total direct labor was 30,500 hours.

Compute the companys plantwide predetermined overhead rate for the year. (Round your answer to 2 decimal places.)

2.

Luthan Company uses a plantwide predetermined overhead rate of $22.30 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $267,600 of total manufacturing overhead cost for an estimated activity level of 12,000 direct labor-hours.

The company incurred actual total manufacturing overhead cost of $270,000 and 12,100 total direct labor-hours during the period.

Determine the amount of manufacturing overhead cost that would have been applied to all jobs during the period.

3.

Mickley Companys plantwide predetermined overhead rate is $22.00 per direct labor-hour and its direct labor wage rate is $13.00 per hour. The following information pertains to Job A-500:

Direct materials	$	220
Direct labor	$	195

1. What is the total manufacturing cost assigned to Job A-500?

2. If Job A-500 consists of 80 units, what is the unit product cost for this job? (Round your answer to 2 decimal places.)