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At the Beginning of the Year,Healthworks Company Estimated the Following  Overhead $420,000 Direct labour hours 70,000\begin{array}{lr}\text { Overhead } & \$ 420,000 \\\text { Direct labour hours } & 70,000\end{array}

Question 34

Multiple Choice

At the beginning of the year,Healthworks Company estimated the following for the coming year: Healthworks used normal costing and applies overhead on the basis of direct labour hours.For the month of May,direct labour hours equalled 10,300 and actual overhead equalled $56,750.
What is the overhead applied to production in May?
 Overhead $420,000 Direct labour hours 70,000\begin{array}{lr}\text { Overhead } & \$ 420,000 \\\text { Direct labour hours } & 70,000\end{array}


A) $30,000
B) $46,750
C) $51,600
D) $61,800

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