During its most recent period, raymond manufacturing expected a job to cost $600,000 of overhead, $1,000,000 of materials, and $400,000 in labor. raymond applies overhead based on direct labor cost. actual production required an overhead cost of $590,000, materials of $1,140,000 were used, and $440,000 in labor. is overhead over- or underapplied and by how much? *

Over-applied by $70,000

Explanation:

Overhead Rate: Expected overhead / Expected Labor cost

Overhead Rate: $600,000 / $400,000

Overhead Rate: 150% or $1.5 for every $1 cost of labor

Overhead Applied

Actual Labor Cost: $440,000

Overhead Applied: $440,000 * 150%

Overhead Applied: $660,000

Actual Overhead: $590,000

Over-Applied: Applied Overhead - Actual Overhead

Over-Applied: $660,000 - $590,000

Over-Applied: $70,000

if kj of heat is transferred o 1200 g liquid water at 36'c, what would the new temperature of the water be? (he specific heat capacity of liquid water is 4.186 j/g''c)

a. 15'c

b.100'c

c.51'c

d.36'c