5.

Blackwelder Factory produces two similar products - small lamps and desk lamps. The total plant overhead budget is $573,685 with 481,358 estimated direct labor hours. It is further estimated that small lamp production will require 254,085 direct labor hours and desk lamp production will need 227,273 direct labor hours.

Using the single plantwide factory overhead rate with an allocation base of direct labor hours, how much factory overhead will be allocated to the desk lamp production if the actual direct hours for the period is 189,827. Round to the nearest dollar.

6.

Given the following information, determine the activity rate for setups. Round to the nearest cent.

Activity Pool	Activity Base		Budgeted Amount
Set-ups	10,617		$64,205
Inspections	24,493		$148,720
Assembly (DLH)	74,453		$413,035

Select the correct answer.

$6.07

$6.05

$5.71

$5.55

7. The Cunningham Factory has determined that its budgeted factory overhead budget for the year is $1,087,450 and budgeted direct labor hours are 455,000. If the actual direct labors for the period are 414,100 how much overhead would be allocated to the period?