1.Quick Step Company is debating the use of direct labor cost or direct labor hours as the cost allocation base for allocating manufacturing overhead. The following information is available for the most recent? year:

Estimated direct labor cost	$501,000
Actual direct labor cost	$465,500
Estimated manufacturing overhead costs	$425,900
Actual manufacturing overhead costs	$350,600
Estimated direct labor hours	251,000
Actual direct labor hours	232,900

If Quick Step Company uses direct labor hours as the allocation? base, what would the predetermined manufacturing overhead rate? be? (Round your answer to the nearest? cent.)

A.

$ 1.51$1.51

per direct labor hour

B.

$ 1.40$1.40

per direct labor hour

C.

$ 1.83$1.83

per direct labor hour

D.

$ 1.70$1.70

per direct labor hour

2.

A lean company aims to eliminate which of the following wastes of the traditional operating? company?

A.

Excess Transportation

B.

Movement

C.

Overproduction

D.

All of the above.