Apogee Fashions uses standard costs for their manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the fixed overhead allocated to production based on direct labor hours (DLHr).



A) $23,000

B) $60,000

C) $40,000

D) $20,000


B) $60,000

Explanation: Overhead allocated to production = Standard overhead allocation rate × Standard quantity

of the allocation base allowed for actual output

Business

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