Reference no: EM132502659

A manufacturer of industrial equipment has a standard costing system based on direct labour hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator Level of Activity 9,000 DLHs

Overhead Costs at the Denominator Activity Level:

Variable Overhead Cost$ $90,700

Fixed Overhead Cost $102,800

The following data pertain to operations for the most recent period:

Actual Hours 7,800 DLHs

Standard Hours Allowed for the Actual Output 7,765 DLHs

Actual Total Variable Overhead Cost $54,210

Actual Total Fixed Overhead Cost $100,200

Question 1: How much overhead was applied to products during the period, rounded to the nearest dollar?

A) $154,410.

B) $157,200.

C) $166,948

D) $153,270.