Use departmental overhead rates to allocate manufacturing overhead (Learning Objective:
Whitney Furniture uses departmental overhead rates (rather than a plantwide overhead rate) to allocate its manufacturing overhead to jobs. The company’s two production departments have the following departmental overhead rates:

Cutting Department: $9 per machine hour
Finishing Department: $18 per direct labor hour

Job 484 used the following direct labor hours and machine hours in the two manufacturing departments:

Job 484 Cutting Department Finishing Department
Direct Labor Hours 2 7
Machine Hours 8 4

1. How much manufacturing overhead should be allocated to Job 484?
2. Assume that direct labor is paid at a rate of $24 per hour and Job 484 used $2,400 of direct materials. What was the total manufacturing cost of Job 484?

The overhead allocated to job 484 is $198

Total manufacturing cost is $2814

Explanation:

Computation of job 484 overhead:

In cutting department overhead is  $9*8=$72      

In finishing department is $18*7              =$126

Total overhead                                           $198

If  direct labor is paid $24 per hour,the direct labor cost on job 484 is computed thus:

Total labor hours used by the job=2+7=9 hours

Total direct labor cost=9*$24=$216

Hence total manufacturing cost on the job is calculated as:

Direct materials  $2400

Direct labor cost  $216

Overhead              $198

                              $2814

1.  Manufacturing overhead charged to Job 484 is $ 198

2. Total manufacturing costs for job 484 is $2,814

Explanation:

Computation of overhead for Job 484

Cutting department based on machine hours

$ 9 per machine hour * 8 hours                                                          $ 72

Finishing department on Direct Labor hours

$ 18 per direct labor hour * 7 hours                                                   $ 126

Total overhead  for Job 484                                                               $ 198

Computation of total manufacturing costs for Job 484

Direct labor Total hours used

Cutting Department                         2 hours

Finishing department                       7 hours

Total hours - Direct Labor                9 hours

Hourly rate                                  $ 24 per hour

Total Direct Labor Cost    $ 24 * 9 hours                                          $     216

Direct Materials                                                                                   $ 2,400  

Manufacturing overhead applied                                                      $     198

Total manufacturing costs for job 484                                              $  2,814                  

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'

a. primarily outdoors, responding to emergencies and protecting people.

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