32,150 x
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A management consultancy recovers overheads on the basis of chargeable consulting hours. Budgeted overheads were $615,000 and actual consulting hours were 32,150. Overheads were under-recovered by $35,000. If actual overheads were $694,075 what was the budgeted overhead absorption rate per hour? A. $22.68 B. $21.59 C. $20.50 D. $19.13 |