Braam Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 11,500 hours. At the end of the year, actual direct labor-hours for the year were 9,700 hours, the actual manufacturing overhead for the year was $143,350, and manufacturing overhead for the year was underapplied by $18,220. The estimated manufacturing overhead at the beginning of the year used in the predetermined overhead rate must have been A. $164,023
B. $125,130
C. $148,350
D. $138,350

C. $148,350

Explanation:

Actual Overhead                           $143,350  

Less: Underapplied Overhead     $18,220

Total Overhead applied                $125,130

Actual Direct labor hours = 9700 hours

Overhead rate = Total Overhead applied / Actual Direct labor hours

Overhead rate = $125,130 / 9700 hours

Overhead rate = $12.90 per hour

Estimated Direct Labor hours = 11,500 hours

Estimated Manufacturing Overhead at the beginning = Estimated Direct Labor hours * Overhead rate  

Estimated Manufacturing Overhead at the beginning = 11,500 hours * $12.90 per hour

Estimated Manufacturing Overhead at the beginning = $148,350

b. a single paragraph.

a paragraph is a series of sentences that are organized and make sense, and are all related to a single topic . almost every piece of writing you do that is longer than a few sentences should be organized into paragraphs. this is because paragraphs show a reader where the subdivisions of an essay begin and end, and thus the reader see the organization of the essay into subjects in order to be able to understand its main points.

an online clothing brand

explanation: