Harris Fabrics computes its plantwide predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 32,000 direct labor-hours would be required for the periods estimated level of production. The company also estimated $583,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $2.00 per direct labor-hour. Harriss actual manufacturing overhead cost for the year was $712,359 and its actual total direct labor was 32,500 hours. Required: Compute the companys plantwide predetermined overhead rate for the year

2. Luthan Company uses a plantwide predetermined overhead rate of $23.30 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $279,600 of total manufacturing overhead cost for an estimated activity level of 12,000 direct labor-hours.

The company incurred actual total manufacturing overhead cost of $268,000 and 10,700 total direct labor-hours during the period.

Required:

Determine the amount of manufacturing overhead cost that would have been applied to all jobs during the period.