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 MH
B. $150.00 per MH
C. $100.00 per MH
D. $4.29 per MH
E. $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 DLH
B. $3.00 per DLH
C. $0.33 per DLH
D. $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 unit
B. $7.77 per unit
C. $9.25 per unit
D. $15.20 per unit
E. $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 unit
B. $10.40 per unit
C. $16.25 per unit
D. $6.50 per unit
E. $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 MH
C. 82,500 MH
D. 88,000 MH
E. 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 DLH
B. 6,612 DLH
C. 3,109 DLH
D. 7,454 DLH
E. 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.