1. The company’s estimated direct labor-hours can be computed as fol-
lows:
Deluxe model: 5,000 units × 2 DLHs per unit .... 10,000 DLHs
Regular model: 40,000 units × 1 DLH per unit .. 40,000 DLHs
Total ... 50,000 DLHs
Using just direct labor-hours as the base, the predetermined overhead
rate would be:
Estimated manufacturing overhead cost
Predetermined= overhead rate Estimated direct labor-hours
$900,000
= =$18 per DLH
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