The Frida Corporation reported total manufacturing costs of $245,000; manufacturing overhead totaling $68,000 and direct materials totaling $57,000. How much is direct labor cost?

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What is the unit product cost for the year?

For Bears Company, the predetermined overhead rate is 125% of direct labor cost. During the month, Bears incurred $143,500 in factory labor costs, of which $118,600 is direct labor and $24,900 is indirect labor. The actual overhead incurred was $159,800. Compute the amount of manufacturing overhead applied during the month. Determine the amount of under- or overapplied manufacturing overhead.

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Diane manufacturing has a capacity of 40,000 units.

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