CH 19 - Please respond to the following question(s) with a thoughtful response. Be sure to support your answer with reason and logic based upon this week's readings, but keep in mind that top scores should include insight/creativity beyond the book. If you use resources beyond our textbook, sources must be cited. For additional information on the grading criteria, please review the Getting Started document. Your final assignment must be submitted as a Word doc or pdf file.

Tabithas Twist-Ties incurred the following actual direct & indirect production costs during the current month:

Indirect labor	$23,000
Depreciation on plant	$16,000
Machinery repair	$10,000
Direct labor	$82,000
Utilities on plant	$34,000
Direct materials	$25,000
Sales commissions	$15,000

For the following questions, please show calculations where appropriate.

A. Which of the above actual costs would be posted to the Manufacturing Overhead account? Provide the total dollar amount as well. (3pts)

B. Would this amount be debited or credited to Manufacturing Overhead? (1pt)

Tabitha's uses machine hours as their allocation base to calculate their Predetermined Overhead Allocation Rate (POAR). The company estimated the following amounts at the end of last year:

Estimated machine hours	43,900
Estimated manufacturing overhead costs	$878,000

C. Calculate the Predetermined Overhead Allocation Rate (2pts)

D. Assume the company incurred 4,200 machine hours for the current month. How much is the Allocated Manufacturing Overhead? (2pts)

E. Would this allocated amount be debited or credited to Manufacturing Overhead? (1pt)

F. Did they over- or under-allocate? By how much? (provide dollar amount) (3pts)

G. What would be the journal entry to adjust the Manufacturing Overhead account? (provide the accounts/amounts of each debit & credit) (3pts)