Exercise 3-3 (10 minutes)
The predetermined overhead rate is computed as follows:
Estimated total manufacturing overhead ... $134,000
÷ Estimated total direct labor hours (DLHs)... 20,000 DLHs
= Predetermined overhead rate... $6.70 per DLH
© The McGraw-Hill Companies, Inc., 2006. All rights reserved.
Solutions Manual, Chapter 3 71
Bạn đang xem exercise 3- - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH03 SYSSTEMS DESIGN JOB ORDER COSTING