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Babcox Manufacturing uses a predetermined manufacturing overhead rate based on m

ID: 2416381 • Letter: B

Question

Babcox Manufacturing uses a predetermined manufacturing overhead rate based on machine hours to allocate manufacturing overhead to jobs. Selected data about the company’s operations follows:

Actual manufacturing overhead cost

$430,000

Estimated manufacturing overhead cost

$400,000

Estimated direct labor cost

$180,000

Estimated direct labor hours

         60,000

Actual direct labor hours

         55,000

Estimated machine hours

         80,000

Actual machine hours

         84,000

By how much was manufacturing overhead overallocated or underallocated for the year?

  

$20,000 underallocated

   

$10,000 overallocated

   

$20,000 overallocated

   

$10,000 underallocated

Actual manufacturing overhead cost

$430,000

Estimated manufacturing overhead cost

$400,000

Estimated direct labor cost

$180,000

Estimated direct labor hours

         60,000

Actual direct labor hours

         55,000

Estimated machine hours

         80,000

Actual machine hours

         84,000

Explanation / Answer

Answer . D. $10000 underallocated Estimated Manufacturing Overhead Cost (A)          400,000 Estimated machine Hours (B) 80000 Actual Machine Hours © 84000 Manufacturing Overhead Rate per Machine Hour (D = A/B) 5 Estimated Manufacturing overhead at Actual machine Hrs (C X D) 420000 Actual Manufacturing Overhead Cost 430000 Manufacturing Overhead Underallocated 10000