Overhead Variances and Their Disposal

Warner Company has the following data for the past year:

Actual overhead

$$572,500$

Applied overhead:

$\backslash$table$[[$Work$-$in$-$process inventory,$$120,000$

allocate support department costs. The support departments are ranked in order of highest cost to lowest cost.

Required:

Proportion of Driver Used by

Human Resources

General Factory

Support Departments

Producing Departments

Direct costs

General Factory

Fabricating

Assembly

Allocate:

General Factory

Human Resources

Total after allocation