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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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