212. Correct answer c. The overhead applied to a job incurring 20 hours of direct labor is $140
as shown below.
Total budgeted direct labor hours: $50,000 ÷ $5 = 10,000 hrs.
Overhead cost/direct labor hour: $70,000 ÷ 10,000 = $7 per hr.
Overhead cost for 20 hours: 20 x $7 = $140
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