3. If the predetermined overhead rate is based on the professional staff
hours available, the computations would be:
Estimated overhead cost (a)... $310,500 $310,500
Professional staff hours available (b)... 6,000 6,000
Predetermined overhead rate (a) ÷ (b) ... $51.75 $51.75
Professional staff hours charged to Ms. Brinksi’s
account... × 2.5 × 2.5
Overhead applied to Ms. Brinksi’s account ... $129.38 $129.38
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