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Luke Company uses a predetermined overhead rate of $25 per machine hour. Estimat

ID: 2576656 • Letter: L

Question

Luke Company uses a predetermined overhead rate of $25 per machine hour. Estimated machine hours at the beginning of the year were 1,000 and actual machine hours at the end of the year were 1,200. Estimated total manufacturing overhead costs at the beginning of the year are $25,000 and actual total manufacturing overhead costs at the end of the year are $26,000. What is the amount of manufacturing overhead that would have been applied to all jobs during the year?

$21,667

$30,000

$31,200

$25,000

$21,667

$30,000

$31,200

$25,000

Explanation / Answer

Answer is $30,000

Predetermined Overhead Rate = $25 per machine hour
Actual Machine hours = 1,200

Manufacturing Overhead applied = Predetermined Overhead Rate - Actual Machine hours
Manufacturing Overhead applied = $25 * 1,200
Manufacturing Overhead applied = $30,000

So, total manufacturing overhead applied to all jobs is $30,000