Mirada Manufacturing produces pumps for residential swimming pools. For the year, management estimated that total manufacturing overhead would be $1,488,000. Management decided to use direct labor hours to apply manufacturing overhead and budgeted 62,000 direct labor hours. The balance in over- or underapplied overhead is deemed to be small. The following information was compiled before an adjustment had been made to close Manufacturing Overhead Control:
| Raw Materials Inventory | $304,291 |
| Work in Process Inventory | $337,997 |
| Finished Goods Inventory | $756,362 |
| Actual direct labor hours used | 68,970 |
| Actual overhead incurred | $1,434,576 |
For the year, manufacturing overhead was
◦ $144,976 overapplied.
◦ $144,976 underapplied.
◦ $220,704 underapplied.
◦ $220,704 overapplied.
Adaptations for swimming.
Swimming, Hawaii
Defibrillator. Defibrillators are devices that supply a voltage charge to the heart in the hope of r
Operations Management question
Physics of Swimming