If manufacturing overhead is applied at a rate of $1.50 per direct labor dollar and the Department B worker had worked 200 hours at $12 an hour on Job L1147,then the applied overhead would be

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Manufacturing overhead is applied at a rate of $1.50 per direct labor dollar. The Department B worker had worked 200 hours at $12 an hour on Job L1147. So, the direct labor cost is 200 * $12 = $2,400. The applied overhead is $2,400 * $1.50 = $3,600.

If Manufacturing Overhead Is Applied at a Rate of $1