Smith has applied overhead of $73,000 and actual overhead of $87,600 for the month of november. it applies overhead based on direct labor hours and those equaled 14,600 in november. overhead for the year was estimated to be $900,000. how many direct labor hours were estimated for the year?
a.
175,200
b.
180,000
c.
$5
d.
150,000

Bridge building company estimates that it will incur $1,200,000 in overhead costs for the year. additionally, the company estimates 50,000 direct labor hours will be spent building custom walking bridges for the year at a total direct labor cost of $600,000. what is the predetermined overhead rate for bridge building company if direct labor costs are to be used as an allocation base?