Alles company uses a job costing system that applies factory overhead on the basis of direct labor dollars. no job was in process on february 1. during the month of february, the company worked on these three jobs: job number b10 c44 g15 direct labor ($7/hour) $ 54,000 ? $ 20,000 direct materials 62,000 81,000 ? overhead applied ? 45,750 16,000 during the month, the company completed and transferred job b10 to the finished goods inventory. jobs c44 and g15 were not completed and remain in work-in-process at the cost of $348,650 at the end of the month. actual factory overhead costs during the month totaled $68,500. required: 1. what is the predetermined factory overhead rate? 2. compute the amount of underapplied or overapplied overhead for february.

(a)

For Job G15:

Direct labor = $20,000

Overhead applied = 16,000

Overhead rate =

                         = 0.8 × 100

                         = 80%

Overhead applied = Direct labor × 80%

                         = $20,000 × 80%

                         = $16,000

Overhead is applied on direct labor. Hence, rate is 80%.

Overhead for Job B10 = Direct labor × 80%

                                     = $54,000  × 80%

                                     = $43,200

Therefore,

Total overhead applied = $43,200 + 45,750 + 16,000

                                        = $104,950

(b) Hence,

Overapplied overhead for February:

= Total overhead applied - Actual Overhead

= $104,950 - $68,500

= $36,450

steering wheels are always situated on the left side of the car.

always drive on the right side of the road.

white lines separate lanes of traffic traveling the same direction.

hashed or broken lines means you may change lanes when it is safe.

solid white lines mean stay in your lane.

yellow lines separate traffic moving in opposing directions.

hashed or broken yellow lines mean you can carefully pass, paying attention to oncoming traffic.

never cross a solid yellow line (or double yellow line).

when turning left at an intersection, pass in front of any cars that are turning left from the opposing direction (do not try to pass behind them).

use the left lane to pass other cars traveling your direction.

do not pass in the right lane unless absolutely necessary.

if you are driving in the far left hand lane and someone would like to pass you, move over to the right lane when it is safe to do so and allow them to pass.

you must always yield to pedestrians.

come to a complete stop whenever you see pedestrians trying to cross the street.

never pass a school bus if it has flashing red lights. wait until the lights have stopped.

be aware of bicyclists. often they share the road with cars and are supposed to also follow general traffic laws.

be particularly careful about driving in cities with bike lanes -- always check before turning that a bike is not coming.

it is mandatory to pull over or stop at an intersection to allow an emergency vehicle to pass you if you see one traveling with lights flashing and/or a siren running.

do not overuse your car horn. horns are used almost exclusively for emergency situations or for when you feel unsafe.

explanation:

answer: d. characteristics of guests

explanation: it is directly related to the spending characteristics of attendees who fall into each of these categories: