Answer : B) $600,000
Applied overhead for 1000 Units =
Total Units Cost = 1000*4.30 =4,300
Applied overhead for the Job = 4,300-1,000-1,500 = $1,800
Overhead rate = 1,800 /450 = $4 Per MH
Total budgeted overhead for the year = 150,000 MH * $4 = $ 600,000 (Answer)
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