3. The predetermined overhead rate is now considerably higher than it
was. This will penalize products that continue to use the same amount
of direct labor-hours. Such products will now appear to be less profitable
and the managers of these products will appear to be doing a poorer
job. There may be pressure to increase the prices of these products
even though there has in fact been no increase in their real costs.
© The McGraw-Hill Companies, Inc., 2006. All rights reserved.
Solutions Manual, Chapter 3 133
Case 3-33 (continued)
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