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Lupe Company uses a POHR of $23.40 per direct-labor hour. This POHR was based on an estimate of $257,400 of total MOH for an estimated

Lupe Company uses a POHR of $23.40 per direct-labor hour. This POHR was based on an estimate of $257,400 of total MOH for an estimated activity level of 11,000 DLH. The company incurred actual MOH costs of $249,000 and 10,800 total direct labor hours.

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  1. Determine the amount of MOH that would have been applied to all jobs during the period.

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