Ruel corporation applies manufacturing overhead on the basis of direct labor-hours. at the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $77,250 and 2,500 estimated direct labor-hours. actual manufacturing overhead for the year amounted to $79,000 and actual direct labor-hours were 2,400.the overhead for the year was: a. $3,090 overappliedb. $4,840 underappliedc. $4,840 overappliedd. $3,090 underapplied

The answer is: B) $4,840 underapplied

Explanation:

First we calculate the estimated cost per direct labor hour:

$77,250 / 2,500 = $30.90 per direct labor hour

If only 2,400 direct labor hours were employed, then the estimated cost for total labor hours should have been $74,160 (= $30.90 x 2,400), but instead the total cost was $79,000 which is $4,840 underapplied. The actual cost per direct labor hour is $32.92 (= $79,000 / 2,400).

the first successful, urban blues recording, selling more than 75,000 copies, was made in year 1920.

mamie smith recorded the first commercially successful example of the urban blues,   with the recording of “crazy blues”."crazy blues" was recorded on august 10, 1920, in new york city. within a month of the release of “crazy blues” it had sold 75,000 copies.

these are the four factors that influence enterpreneurship development

1. economic development

2. culture

3.technological development

4. education