Harris Fabrics computes its predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 27,000 direct labor-hours would be required for the periods estimated level of production. The company also estimated $553,000 of fixed manufacturing overhead expenses for the coming period and variable manufacturing overhead of $2.00 per direct labor-hour. Harris's actual manufacturing overhead for the year was $664,991 and its actual total direct labor was 27,500 hours. Required: Compute the company's predetermined overhead rate for the year. (Round your answer to 2 decimal places.)

Luthan Company uses a 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 for an estimated activity level of 12,000 direct labor-hours.

The company incurred actual total manufacturing overhead costs of $265,000 and 12,700 total direct labor-hours during the period.

Required:

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

Mickley Companys predetermined overhead rate is $20.00 per direct labor-hour and its direct labor wage rate is $10.00 per hour. The following information pertains to Job A-500:

Direct materials	$280
Direct labor What is the total manufacturing cost assigned to Job A-500? If Job A-500 consists of 70 units, what is the average cost assigned to each unit included in the job?	$50