Productions has two departments, machining and assembly

Machining Assembly

Budgeted OH Costs 80,000 30,000

Actual OH Costs 88,000 34,200

Budgeted Machine Hours 20,000

Actual Machine Hours 21,500

Budgeted Direct Labor Hours 15,000

Actual Direct Labor Hours 16,000

Compute the following:

Predetermined OH Rates:

Per Machine

Per Direct Labor Hours

Overhead Applied

Under-applied Overhead