Question :
81. The following data relates to Lead Company’s estimated amounts : 1256549
81. The following data relates to Lead Company’s estimated amounts for next year.
Estimated:
Department 1
Department 2
Manufacturing overhead costs
$1,200,000
$3,400,000
Direct labor hours
560,000 DLH
780,000 DLH
Machine hours
91,000 MH
23,000 MH
What is the company’s plantwide overhead rate if direct labor hours are the allocation base?(Round to two decimal places)A. $3.43 per direct labor hour.B. $2.14 per direct labor hour.C. $4.36 per direct labor hour.D. $.29 per direct labor hour.E. $.47 per direct labor hour.
82. The following data relates to All-Out Company’s estimated amounts for next year.
Estimated:
Department 1
Department 2
Manufacturing overhead costs
$200,000
$400,000
Direct labor hours
60,000 DLH
80,000 DLH
Machine hours
1,000 MH
3,000 MH
What is the company’s plantwide overhead rate if machine hours are the allocation base?(Round to two decimal places.)A. $200.00 per MHB. $150.00 per MHC. $100.00 per MHD. $4.29 per MHE. $5.00 per MH
83. The following data relates to Tier One Company’s estimated amounts for next year.
Estimated:
Department 1
Department 2
Manufacturing overhead costs
$50,000
$40,000
Direct labor hours
150,000 DLH
200,000 DLH
Machine hours
300,000 MH
400,000 MH
What is the company’s plantwide overhead rate if direct labor hours are the allocation base?(Round to two decimal places.)A. $3.89 per DLHB. $3.00 per DLHC. $0.33 per DLHD. $0.26 per DLHE. $0.20 per DLH
84. Lake Prairie Company uses a plantwide overhead rate with machine hours as the allocation base. Next year, 500,000 units are expected to be produced taking .75 machine hours each. How much overhead will be assigned to each unit produced given the following estimated amounts?
Estimated:
Department 1
Department 2
Manufacturing overhead costs
$3,107,500
$1,520,000
Direct labor hours
150,000 DLH
200,000 DLH
Machine hours
200,000 MH
175,000 MH
A. $12.34 per unitB. $7.77 per unitC. $9.25 per unitD. $15.20 per unitE. $10.36 per unit
85. Rain Maker Company uses a plantwide overhead rate with direct labor hours as the allocation base. Next year, 350,000 units are expected to be produced taking .80 direct-labor hours each. How much overhead will be assigned to each unit produced given the following estimated amounts?
Estimated:
Department 1
Department 2
Manufacturing overhead costs
$2,730,000
$910,000
Direct labor hours
168,000 DLH
112,000 DLH
Machine hours
30,000 MH
7,000 MH
A. $13.00 per unitB. $10.40 per unitC. $16.25 per unitD. $6.50 per unitE. $8.13 per unit
86. Case Company allocates $5.00 overhead to each unit produced. The company uses a plantwide overhead rate with machine hours as the allocation base. Given the amounts below, how many machine hours does the company expect in department 2?
Estimated:
Department 1
Department 2
Manufacturing overhead costs
$250,000
$150,000
Direct labor hours
8,000 DLH
12,000 DLH
Machine hours
55,000 MH
? MH
A. 25,000 MH B. 137,500 MHC. 82,500 MH D. 88,000 MHE. 33,000 MH
87. A company allocates $7.50 overhead to each unit produced. The company uses a plantwide overhead rate with direct labor hours as the allocation base. Given the amounts below, how many direct labor hours does the company expect in department 2?
Estimated:
Department 1
Department 2
Manufacturing overhead costs
$74,358
$49,572
Direct labor hours
6,610 DLH
? DLH
Machine hours
700 MH
800 MH
A. 9,914 DLHB. 6,612 DLHC. 3,109 DLHD. 7,454 DLHE. 16,254 DLH
88. Orange Company uses a plantwide overhead rate with machine hours as the allocation base. Use the following information to solve for the amount of machine hours estimated per unit of product Q.
Direct material cost per unit of Q
$10
Total estimated manufacturing overhead
$100,000
Total cost per unit of Q
$65
Total estimated machine hours
200,000 MH
Direct labor cost per unit of Q
$20
A. 35 MH per unit of Q.B. .50 MH per unit of Q.C. 70 MH per unit of Q.D. 17.5 MH per unit of Q.E. 30 MH per unit of Q.
89. Yellow Company uses a plantwide overhead rate with machine hours as the allocation base. Use the following information to solve for the amount of machine hours estimated per unit of product RST.
Direct material cost per unit of RST
$12
Total estimated manufacturing overhead
$200,000
Total cost per unit of RST
$75
Total estimated machine hours
100,000 MH
Direct labor cost per unit of RST
$23
A. 40 MH per unit of RST.B. 2 MH per unit of RST.C. 20 MH per unit of RST.D. 37.5 MH per unit of RST.E. 80 MH per unit of RST.
90. Greene Company uses a plantwide overhead rate with direct labor hours as the allocation base. Use the following information to solve for the amount of direct labor hours estimated per unit of product G2.
Direct material cost per unit of G2
$7
Total estimated manufacturing overhead
$795,000
Total cost per unit of G2
$20
Total estimated direct labor hours
530,000 DLH
Direct labor cost per unit of G2
$3.70
A. 1.5 DLH per unit of G2.B. 6.2 DLH per unit of G2.C. 9.3 DLH per unit of G2.D. .66 DLH per unit of G2.E. 14.09 DLH per unit of G2.
