Budgeted overhead is $60,000,budgeted direct labor hours are 3,000,actual overhead is $64,000,and direct labor hours are 3,230.Unadjusted cost of goods sold is $135,670.
Predetermined overhead rate = $60,000/3,000 = $20 per direct labor hour.
Applied overhead = $20 ´ 3,230 = $64,600
Correct Answer:
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