Cost and production data for Rob Manufacturing for the 2018 financial year was as follows:   Budgeted variable factory overhead $120,000   Budgeted fixed factory overhead $180,000   Total $300,000 Budgeted production (direct labour hours) $15,000   Actual variable factory overhead $125,300   Actual fixed factory overhead $164,700   Total $290,000 Actual production (direct labour hours) 15,500   It is organisational policy and procedure that Factory overhead is applied to production using direct labour hours as the cost driver.   Required: (a) Calculate the factory overhead application rate, and, (b) Under or over applied overhead.

Essentials Of Investments
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ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
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Cost and production data for Rob Manufacturing for the 2018 financial year was as follows:

 

Budgeted variable factory overhead $120,000

 

Budgeted fixed factory overhead $180,000

 

Total $300,000

Budgeted production (direct labour hours) $15,000

 

Actual variable factory overhead $125,300

 

Actual fixed factory overhead $164,700

 

Total $290,000

Actual production (direct labour hours) 15,500

 

It is organisational policy and procedure that Factory overhead is applied to production using direct labour hours as the cost driver.

 

Required:

(a) Calculate the factory overhead application rate, and,

(b) Under or over applied overhead.

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Step 1 Computation of overhead application rate

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