cool hall inc. manufacturing overhead for the year was estimated to be $702,540. if the predetermined overhead rate is based on direct labor hours, then the estimated direct labor hours of the predetermined overhead rate is based on direct labor-hours, than the estimated direct labor hours of the beginning of the year used in the predetermined overhead rate must have been

c. 31,504 direct labor hour

Explanation:

Note: The full question is attached as picture below

Manufacturing overhead applied = Actual Manufacturing overhead + Over-applied overhead

Manufacturing overhead applied = 697,450 + 40,680

Manufacturing overhead applied = 738,130

Manufacturing overhead applied = Predetermined overhead rate * Actual direct labor hour

738,130 = Predetermined overhead rate * 33,100 direct labor hour

Predetermined overhead rate = $738,130 / 33,100 direct labor hour

Predetermined overhead rate = $22.30 direct labor hour

Estimated direct labor hour = Estimated Manufacturing overhead / Predetermined overhead rate

Estimated direct labor hour = $702,540 / $22.30 direct labor hour

Estimated direct labor hour = 31,504 direct labor hour

So, the estimated direct labor hours at the beginning of the year used in the predetermined overhead rate must have been 31,504 direct labor hour.

the answer is d

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