In 2020 the budget for a machine shop showed overheads of $60,000 and volume of activity of 12,000 machine hours. In January of 2020, the machine shop incurred $5,400 of overhead and 1,050 machine hours were worked. Required: a. Determine: i. The predetermined absorption rate.  ii. The under/over absorption rate.  b. With the use of calculation, explain the factors that contributed to the under/over absorption of overheads.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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In 2020 the budget for a machine shop showed overheads of $60,000 and volume of activity of
12,000 machine hours.
In January of 2020, the machine shop incurred $5,400 of overhead and 1,050 machine hours
were worked.

Required:
a. Determine:
i. The predetermined absorption rate. 
ii. The under/over absorption rate. 
b. With the use of calculation, explain the factors that contributed to the under/over absorption
of overheads.

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