Match Point, Inc. has the following overhead standards: Variable overhead: 4 hours at $8 per hour Fixed overhead: 4 hours at $10 per hour The standards were based on a planned activity of 20,000 machine hours when 5,000 units were scheduled for production. Actual data follow. Variable overhead incurred: $167,750 Fixed overhead incurred: $210,000 Machine hours worked: 19,800 Actual units produced: 5,100 The amount of variable overhead that Match Point applied to production is:

"$158400" is the appropriate answer.

Explanation:

The given values are:

Variable overhead:

= $8 per hour

Fixed overhead:

= $10 per hour

Variable overhead incurred:

= $167,750

Fixed overhead incurred:

= $210,000

Machined worked,

= 19,800 hours

Now,

The amount of variable overhead will be:

=

On substituting the values, we get

=

= ($)

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