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Gardner Machine Shop Estimates Manufacturing Overhead Costs for the Coming

Question 22

Multiple Choice

Gardner Machine Shop estimates manufacturing overhead costs for the coming year at $316 000. They will allocate based on direct labour hours. Gardner estimates 5 000 direct labour hours for the coming year. What is the predetermined manufacturing overhead rate?


A) $16.00 per direct labour hour
B) $0.016 per direct labour hour
C) $63.20 per direct labour hour
D) $6.32 per direct labour hour

Correct Answer:

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