d$.116\mathrm{.}67$

Please use the following information to answer questions $13-14.$

Carlo's Couches applies manufacturing overhead based on direct labor cost. At the beginning of the year, Carlo's estimates a total of $$220,000$ in fixed MOH, a total variable MOH of $$80,000,$ a total of $41,000$ direct labor hours, and a wage rate of $$\frac{20}{?}$ hour.

During the year, Carlo's produced and sold $12,000$ couches at a sales price of $$250.$ Carlo's also incurred $$325,000$ in actual MOH. In addition, $42,000$ direct labor hours were worked during the year and direct labor workers did in fact earn $$\frac{20}{?}$ hour. Direct Materials costs were $$200,000$ for the year.

$13.$ What is the PdOR Carlo's should use to apply MOH during the manufacturing process?

a$.0\mathrm{.}27$

b$.7\mathrm{.}32$

c$.0\mathrm{.}37$

d$.5\mathrm{.}37$

$14.$ What is the total MOH applied during the period? Round all intermediate steps to $2$ decimal points.

a$.$ $$307,440$

b$.$ $$310,800$

c$.$ $$325,000$

d$.$ $$15,540$

$15.$ True or False: Adjusting for overapplied MOH results in an increase to the COGS expense.

a$.$ True

b$.$ False