Budgeted direct labour cost 95 000 hours @ $20 per hour; Actual direct labour cost 90 000
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Question:
Budgeted direct labour cost 95 000 hours @ $20 per hour; Actual direct labour cost 90 000 hours @ $22 per hour; Budgeted manufacturing overhead $950,000; Direct Material Used $255,000; Actual manufacturing overhead $945,000 .Calculate the over applied or under applied overhead for the year.
a.$48000 under applied
b.
$48000 over applied
c.
$45,000 over applied
d.
$45,000 under applied
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