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Convert Departmental Data to Plantwide Data, Plantwide Overhead Rate, Apply Overhead to Production At the beginning of the ye

eBook 34 Video Calculator Print Item At the beginning of the year, Hallett Company estimated the following: Cutting Departmen

dicul At the beginning of the year, Hallett Company estimated the following: Total Overhead $590,000 Cutting Department Sewin

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Requirement- 1

Pre-determined Oh rate per DLH
Total Overheads $     590,000
Divide: Total DLH 131200
OH rate per DLH 4.50

Requirement- 2

Overheads applied:
Total DLH (2800+8600) $       11,400
OH rate per DLH 4.5
Overheads applied: $       51,300

Requirement- 3

Overheads Variance:
Overheads applied $       51,300
Overheads Incurred $       56,360
Overheads Variance: $         5,060 Under applied/ Unfav

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