SUBJECTIVESCOUT The Lincoln Company uves predetermined overhead races to apply manufacturing overhead to joht. The predetermined overhead rates are based on direct laber cost in Dept A and machine-heun in Dept. R. As the reparing for you, the company made the following estimates Estimate Direct liberos (DLC) Manufacturing Overhead Direct labor hours Machine hours (M) Dept. 3 $ 91.000 5 Ders 40000 45.000 10,000 12,000 8,000 3.000 Actual results Job 23 $ Job 830 DLC MH DLC MHS 300 5 10 4505 30 200 25 550 45 9 Total OH costs allocated to Job 23 A 5630 B $ 550 C $ 490 D. $ 400 E None of the above Variable expense 10 The Harrisburg Corporation sets a composent for an industrial machine Selling price 5 6.00 unit = 69000 YIS) = 9,000 $ 4.00 unit 40.000 Current Sales 10,000 units per month Harrisbury found that the current net operating income is equal to 15% of current sales What is Harrisburg's fixed costs per month A $20,000 Sales 60,000 $31.000 40,000 VE $11,000 D $9,000 20,000 E None of the above 2 CM PE NI 9.000 20,000 - X = 9,000 Y 20,00 - 9,000 0.009 Page 7 of 12