211. CSO: 1C3b LOS: 1C3g
Cynthia Rogers, the cost accountant for Sanford Manufacturing, is preparing a
management report which must include an allocation of overhead. The budgeted
overhead for each department and the data for one job are shown below.
Department
Tooling Fabricating
Supplies $ 690 $ 80
Supervisor's salaries 1,400 1,800
Indirect labor 1,000 4,000
Depreciation 1,200 5,200
Repairs 4,400 3,000
Total budgeted overhead $8,690 $14,080
Total direct labor hours 440 640
Direct labor hours on Job #231 10 2
78
Using the departmental overhead application rates, and allocating overhead on the basis
of direct labor hours, overhead applied to Job #231 in the Tooling Department would be
a. $44.00
b. $197.50
c. $241.50
d. $501.00.
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