Q 25

Charlie has just been hired as an accountant and is in the process of performing some cost accounting calculations. The factory where he works produces tennis balls and uses a plant-wide cost pool under their simple costing system. The factory's total Manufacturing Overhead (MOH) costs are budgeted for: rent for the factory, $72300; factory utilities, $39100; quality control salaries, $52100; and janitorial salaries, $36300 in addition to assembly line workers' wages of $247000, tennis ball coating costs of $7000, and tennis ball core costs of $6000. What is the budgeted MOH rate using one plant-wide pool based on Direct Labor (DL) cost? O $0.81 O $5.47 O $2.37 O $4.29