2. The predetermined overhead rates would be computed as follows:
Estimated (a)
(a) ÷ (b)
Overhead
Predetermined
Costs (b)
Expected Activity
Activity
Overhead Rate
Maintaining parts
inventory... $180,000 225 part types $800 per part type
Processing pur-
chase orders... $90,000 1,000 orders $90 per order
Quality control... $230,000 5,750 tests $40 per test
Machine related ... $500,000 10,000 MHs $50 per MH
Problem 8-30 (continued)
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