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Melter Washer Direct Material 40 50 Direct Labour Hours worked 30 60 Direct Labour Wage 20 80 Actual MOH Liters of paint 60 55 20

Melter Washer
Direct Material 40 50
Direct Labour Hours worked 30 60
Direct Labour Wage 20 80
Actual MOH
Liters of paint 60 55 20
Pounds of Copper 20 20 40
Inspections 40 30 40
Estimated MOH
Liters of paint 25 30 20
Pounds of Copper 45 35 40
Inspections 35 45 40

Assuming the traditional method is used and inspections are the CD:

What is the absolute value of the true up require for MOH

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