Mahon Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Department’s predetermined overhead rate is based on machine-hours and the Customizing Department’s predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Casting Customizing
Machine-hours 20,600 16,600
Direct labor-hours 7,100 8,300
Total fixed manufacturing overhead cost $140,080 $83,000
Variable manufacturing overhead per machine-hour $2.40
Variable manufacturing overhead per direct labor-hour $4.80

During the current month the company started and finished Job T138. The following data were recorded for this job: Job T138: Casting Customizing Machine-hours 80 30 Direct labor-hours 9 60 The amount of overhead applied in the Customizing Department to Job T138 is closest to:

Allocated MOH= $888

Explanation:

Giving the following information:

The Customizing Department’s predetermined overhead rate is based on direct labor-hours.

Customizing

Direct labor-hours 8,300

Total fixed manufacturing overhead cost $83,000

Variable manufacturing overhead per direct labor-hour $4.80

Job T138:

Direct labor-hours 60

First, we need to calculate the predetermined overhead rate:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= (83,000/8,300) + 4.8

Predetermined manufacturing overhead rate= $14.8 per direct labor hour

Now, we can allocate overhead to Job 138:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Allocated MOH= 14.8*60= $888

if kj of heat is transferred o 1200 g liquid water at 36'c, what would the new temperature of the water be? (he specific heat capacity of liquid water is 4.186 j/g''c)

a. 15'c

b.100'c

c.51'c

d.36'c

forbearance of student loan payments. under forbearance, your loan payments are postponed (or reduced) but interest continues to accrue during the period of forbearance. if you don't pay the interest during that period, the interest may be “capitalized,” which means it is added to your principal balance.