3.6 A predetermined overhead rate based on machine-hours is used to apply manufacturing overhead to jobs. The following data pertain to Job A: Direct materials used.... 2,600 Direct labour hours worked... 350 Direct labour rate per hour.. 10.00 Machine-hours used..... 3,000 Predetermined overhead rate per machine-hour...... 10.00 What is the total manufacturing cost recorded on Job A? (a) 6,100 (b) 39,100 (c) 36,100 (d) 9,100 3.7 Under-recovery of overheads occurs when: (a) Overhead charged to production is higher than the actual overhead incurred (b) The basis of apportioning overheads has changed during the period (c) Actual overheads have fallen in relation to what they were expected to be (d) Actual overhead incurred is more than the overhead that has been charged to production 3.8 At the break-even point, total contribution is equal to: total revenue total costs total fixed costs total variable costs