Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $364,800; materials of 418,000 and direct labor of $228,000. During the year Adams incurred $426,000 in materials costs, $414,000 in overhead costs and $232,000 in direct labor costs. Compute the amount of overhead applied to jobs during the year.

Allocated MOH= $371,200

Explanation:

Giving the following information:

Estimated total overhead= $364,800

Estimated direct labor= $228,000.

Actual direct labor costs= $232,000

First, we need to calculate the estimated overhead rate:

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

Estimated manufacturing overhead rate= 364,800/228,000

Estimated manufacturing overhead rate= $1.6 per direct labor dollar

Now, we can allocate overhead:

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

Allocated MOH= 1.6*232,000= $371,200

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the tool needs to needs to be used twice – once in order to find what type of people reside in a neighbourhood, and then to see the age groups of the people in the same neighbourhood.

being suspected of supplying drugs means you are much more likely to be charged. the amount of drugs found on you, and whether you have a criminal record, will be taken into account when a punishment is being decided.

decisions to prosecute are taken by the public prosecution service. the maximum sentences for intent to supply drugs are: