2. Overhead rates by activity are computed below:
(a)
Estimated
(a) ÷ (b)
Overhead
Predetermined
Activity Cost Pool
Cost (b)
Expected Activity
Overhead Rate
Purchasing ... $204,000 600 purchase orders $340 per purchase order
Processing... $182,000 35,000 machine-hours $5.20 per machine-hour
Scrap/rework... $379,000 2,000 orders $189.50 per order
Shipping... $135,000 900 shipments $150 per shipment
Problem 8-22 (continued)
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