At the beginning of the current year CR Company estimated the following costs:

Direct materials

$$4,000$

Direct labour

$15,000$

Rent on factory building

$15,000$

Sales salaries

$25,000$

Depreciation on factory equipment

$9,000$

Indirect labour

$9,000$

Production supervisor's salary

$11,000$

CR Company estimated $20,000$ labour hours to be worked during the year. Actual labour hours worked were $23,000$ hours. If overhead is applied on the basis of direct labour hours, what will be the overhead applied for the year?

Question $15$ Answer

a$.$

$$38,261$

b$.$

$$50,600$

c$.$

$$44,000$

d$.$

$$79,350$