3-5

Predetermined overhead rate = Estimated total manufacturing overhead

cost

Estimated total amount of the allocation base

Overhead applied to job = predetermined overhead Actual direct

labor hours

rate x charged to job

predetermined Overhead Rate(POR) = RM 23.40

Actual total manufacturing overhead cost =RM 249,000

Total direct labor-hours = RM10,800

Overhead total applied to job =RM23.40 x10,800

=RM252,720

3-8

1) Estimated total manufacturing Overhead =RM 218,400

Actual total manufacturing Overhead = RM215,000

POR =RM 18.20

Overhead applied to job = POR x actual direct labor –hours

= RM 18.20 X11500

= RM 209,300

Actual MOH - MOH applied

RM 215000 - RM209,000 = RM5700 is underapplied

2) RM5700 adalah underapplied ,maka kos barang dijual akan meningkat

manakala untung kasar akan menurun.