188. CSO: 1C2a LOS: 1C2b
John Sheng, cost accountant at Starlet Company, is developing departmental
factory overhead application rates for the company's tooling and fabricating
departments. The budgeted overhead for each department and the data for one job
are shown below.
68
Departments
Tooling Fabricating
Supplies $ 850 $ 200
Supervisors' salaries 1,500 2,000
Indirect labor 1,200 4,880
Depreciation 1,000 5,500
Repairs 4,075 3,540
Total budgeted overhead $8,625 $16,120
Total direct labor hours 460 620
Direct labor hours on Job #231 12 3
Using the departmental overhead application rates, total overhead applied to Job #231
in the Tooling and Fabricating Departments will be
a. $225.
b. $303.
c. $537.
d. $671.
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