Convert Departmental Data to Plantwide Data, Plantwide Overhead Rate, Apply Overhead to Production

At the beginning of the year, Badger Company estimated the following:

Cutting

Department Sewing

Department

Total

Overhead $$378,000$ $$450,000$ $$828,000$

Direct labour hours $131,200200,000331,200$

Machine hours $210,000210,000$

Badger has decided to use a plantwide overhead rate based on direct labour hours. Actual data for the month of June are as follows:

Cutting

Department Sewing

Department

Total

Overhead $$32,612$ $$35,750$ $$68,362$

Direct labour hours $11,80016,00027,800$

Machine hours $17,84017,840$

Required:

$1.$ Calculate the predetermined plantwide overhead rate.

$fill in the blank $1$

per direct labour hour

$2.$ Calculate the overhead applied to production for the month of June.

$fill in the blank $2$

$3.$ Calculate the overhead variance for the month of June.

Overhead variance