Mccaughan Corporation bases its predetermined overhead rate on the estimated labor-hours for the upcoming year. Data for the most recently completed year appear below:     Estimates made at the beginning of the year:   Estimated labor-hours 37,000 Estimated variable manufacturing overhead$4.43per labor-hourEstimated total fixed manufacturing overhead$705,220 Actual labor-hours for the year 32,100  Required:Compute the company's predetermined overhead rate for the recently completed year. 

What will be an ideal response?


Estimated total manufacturing overhead = $705,220 + ($4.43 per labor-hour × 37,000 labor-hours) = $869,130

Predetermined overhead rate = $869,130 ÷ 37,000 labor-hours = $23.49 per labor-hour

Business

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