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Acton Corporation, which applies manufacturing overhead on the basis of machine-

ID: 2508713 • Letter: A

Question

Acton Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations.
  

Estimated manufacturing overhead

$139,080

Estimated machine-hours

3,800

Actual manufacturing overhead

$137,000

Actual machine-hours

3,780



The predetermined overhead rate is closest to:

The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year.

$36.60

$36.41

$36.24

$36.05

Estimated manufacturing overhead

$139,080

Estimated machine-hours

3,800

Actual manufacturing overhead

$137,000

Actual machine-hours

3,780

Explanation / Answer

The predetermined overhead rate = Estimated manufacturing overhead / Estimated machine-hours

=$ 139,080 / 3,800

= $ 36.60

Hence the correct answer is A. $ 36.60

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