* Assuming the traditional method is used and machines hours are the CD:

What is the total estimated CD

	Melter	Washer
Direct Material	120	22
Direct Labour Hours worked	40	18
Direct Labour Wage	30	45
Actual			MOH
Pounds of Copper	1200	600	200
Liters of paint	2200	2200	220
Machine Hours	4500	5400	240
Estimated			MOH
Pounds of Copper	2300	3300	220
Liters of paint	4500	3400	420
Machine Hours	3300	3600	640

Select one:

a. 20400

b. 80

c. 10100

d. 0

e. 10300

f. None of the above

g. 6900