Starlight Company uses a job costing system. Starlight Company uses estimated direct labour hours of 180,000 and estimated manufacturing overhead costs of $360,000 in establishing its predetermined manufacturing overhead rate. Actual results for the year showed:
Actual manufacturing overhead cost | $353,000 |
Allocated manufacturing overhead cost | 340,000 |
The number of direct labour hours worked during the period was
◦ 176,500.
◦ 173,371.
◦ 180,000.
◦ 170,000.