Poland's Paints allocates overhead based on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost $238,900 Actual manufacturing overhead cost $244,100 Estimated machine hours 20,000 Actual machine hours 23,000 The estimates were made as of the beginning of the year, while the actual results were for the entire year. The amount of manufacturing overhead allocated for the year based on machine hours would have been . (Round intermediary calculations to the nearest cent and final answer to the nearest dollar.) A. $274,850. B. $238,900. C. $244,100. D. $212,261.

Allocated MOH= $274,850

Explanation:

Giving the following information:

Estimated manufacturing overhead cost $238,900

Estimated machine hours 20,000

Actual machine hours 23,000

First, we need to calculate the predetermined overhead rate:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= 238,900/20,000

Predetermined manufacturing overhead rate= $11.945 per machine-hour

Now, we can allocate overhead:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Allocated MOH= 11.95*23,000

Allocated MOH= $274,850

match each type of restriction with one of its effects.

a. land-use laws

b. labor laws

c. banking regulations

a. controlled development of towns and cities

b. protection of young workers

c. greater financial stability