Taylor Inc. estimates MOH of $6,000,000 for the year, & will apply the MOH based on 200,000 direct labor hours. During the year ,Taylor Inc. used $3,500,000 of raw materials, and paid $2,400,000 of direct labor. It also generated 195,000 actual direct labor hours and produced 50,000 units.

a) Calculate the POHR for the year (total est. MOH / est. # of DL Hrs).

b) Calculate the Total Applied MOH for the year (POHR x actual #DL Hrs)

c) Calculate the total cost of production for the year (RM + DL + MOH answer from B).

d) Calculate the cost per unit (answer from C / # units produced).

2) Using the below information, complete the 4 blanks:

POHR = $500/unit

Estimated units to be produced during the year = 10,000

Actual units produced during the year = 11,000

Actual MOH rate for the year = $515/ unit

Budgeted MOH (POHR x Est. # units) _____?_____

Applied MOH (POHR x Actual # units) _____?_____

Actual MOH (Actual MOH rate x Actual # units) _____?_____

Over(under) Applied MOH for year _____?_____