QUESTION 1

DeLima Enterprise using direct labor hours as basis for calculating predetermined overhead rate. 1 January 2020, estimated total manufacturing overhead cost is RM165,600. Information for 31 December 2020 are as followed:

Total actual direct labor hours	11,900 hours
Total actual manufacturing overhead cost	RM160,600
Manufacturing overhead cost overapplied	RM10,760

Required: Calculate predetermined overhead rate for 2020

:

QUESTION 2

By 2020, predetermined overhead rate for Merbok Company is RM80 per machine hours. At the beginning of year 2020, the company estimates manufactuirng overhead cost for the current year amount to RM400,000. Year around 2020, the total actual manufacturing overhead cost incurred by company is RM440,000. Manufacturing overhead company accounts show overapplied for overhead amount to RM16,000.

Required: 

1. Determined how many estimation machine hours for 2020?
2. Determine how many machine hours have been involved thoughout 2020?