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Harris Fabrics computes its plantwide predetermined overhead rate annually on the basis of direct labor-hours. At...

Harris Fabrics computes its plantwide predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 39,000 direct labor-hours would be required for the period’s estimated level of production. The company also estimated $584,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.00 per direct labor-hour. Harris’s actual manufacturing overhead cost for the year was $771,212 and its actual total direct labor was 39,500 hours.

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Answer #1

Answer- The predetermined overhead rate is = $17.97 per direct labor hour.

Explanation- Predetermined overhead rate = Estimated total Manufacturing Overhead / Estimated total direct labor hours

= $701000/39000 direct labor hours

= $17.97 per direct labor hour

Where- Estimated total Manufacturing Overhead = Estimated variable manufacturing overhead+ Estimated fixed manufacturing overhead

= $117000+$584000

= $701000

Estimated variable manufacturing overhead = Variable manufacturing overhead per hour* Estimated direct labor hours

= $3.00 per direct labor hour*39000 direct labor hours

= $117000

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