What overhead should be added to job number CC20 for the period?
A、$65,157
B、$69,290
C、$72,761
D、$126,000
A、$65,157
B、$69,290
C、$72,761
D、$126,000
【参考答案及解析】
The most logical basis for absorbing the overhead job costs is to use a percentage of direct labour cost. Overhead = $24,600$/(14,500 + 3,500 + 24,600) X$126,000=$24,600/$42,600X$126.000=$72,761
The most logical basis for absorbing the overhead job costs is to use a percentage of direct labour cost. Overhead = $24,600$/(14,500 + 3,500 + 24,600) X$126,000=$24,600/$42,600X$126.000=$72,761