4

POHR 6 per direct labour hrs

Underappl 7200
Act MOH 390,000
Exp MOH 382,800

Exp labor h 63800

5
Estimated:
OH 198000
Direct Labour hrs 22,000
Direct Labour cost 352000

Actual
OH 195000
Direct Labour hrs 21500
Direct Labour cost 317000

Over 3000

6 B MOH 2800000
A MOH 2819500

Under 19500

7 Manf OH 910,000
> Sales commision 39,000

WIP
> OH 932,000

8 DM 34,000
Act DL (hrs) 49000
112700 195,700
Budgeted:
OH 897000 52,000 1.3
DL 690,000 1,621,000

Actual:
OH 845,000 1,544,000
DL 665,000