QUESTION IMAGE
Question
fill in the blank question
| company | dept. a | dept. b | |
|---|---|---|---|
| estimated direct labor cost | $250,000 | $130,000 | $120,000 |
| actual manufacturing overhead | $720,000 | $400,000 | $320,000 |
| actual direct labor cost | $300,000 | $160,000 | $140,000 |
based on this information, the predetermined overhead rate per direct labor dollar for dept. b is $ \boxed{\space} . (round your answer to 2 decimal places.)
Step1: Identify relevant values
For Dept. B, estimated manufacturing overhead = $\$162,000$, estimated direct labor cost = $\$120,000$.
Step2: Calculate predetermined rate
Divide estimated overhead by estimated labor cost.
$\text{Predetermined rate} = \frac{\$162,000}{\$120,000}$
Step3: Compute and round result
Calculate the value and round to 2 decimal places.
$\frac{162000}{120000} = 1.35$
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1.35