value 500 points Manufacturing overhead was estimated to be

value 5.00 points Manufacturing overhead was estimated to be $629,300 for the year along with 20,300 direct lab O $669600 O $599,400 O $629.300 O $569.415

Solution

Given that estimated manufacturing overheads is $ 629300 with direct labour hours of 20300 it means per hour it would be $ 629300/20300 = $31.

Where as actual manufacturing overheads is $569415 with direct labour hours of 21600 . Therefore per labour hour it is $569415/21600= $26.36 which is lower than estimated where labour\'s has been increased than estimated.

The amount of manufacturing overheads applied to production should be actual direct labour * budgeted labour hour rate

I.e- 21600*$31= $669600

So option A) 669600 is correct answer