1. The total direct labor-hours worked for the year would be:
X-20: 30,000 units × 2 DLHs per unit ... 60,000
Y-30: 5,000 units × 3 DLHs per unit ... 15,000
Total DLHs... 75,000
The predetermined overhead rate for the year would therefore be:
Manufacturing overhead cost = $1,800,000
Direct labor-hours 75,000 DLHs
=$24 per DLH
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