Assume (1) estimated fixed manufacturing overhead for the coming period of $250,000, (2) estimated variable manufacturing overhead of $2.00 per direct labor hour, (3) actual manufacturing overhead for the period of $320,000, (4) actual direct labor-hours worked of 54,000 hours, and (5) estimated direct labor-hours to be worked in the coming period of 55,000 hours. The predetermined plantwide overhead rate for the period is closest to:

Multiple Choice

• $6.63.

• $5.93.

• $5.82.

• $6.55.

At the beginning of the year, a company estimated that 20,000 direct labor-hours would be required for the periods estimated level of production. The company also estimated $140,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $1.50 per direct labor-hour. The company incurred actual manufacturing overhead costs of $180,000 and it actually worked 20,000 direct labor-hours during the period. Assume that Job X used 80 direct labor-hours. How much manufacturing overhead would be applied to Job X?

Multiple Choice

• $710

• $698

• $680

• $688