登录之后可查看解析

This is the predetermined fixed manufacturing overhead application rate only. It doesn't take into consideration variable manufacturing overheads.
This is the predetermined variable manufacturing overhead application rate only. It doesn't take in consideration fixed manufacturing overheads.
Nanjones applies overhead based on planned machine hours using a predetermined annual rate. The total amount of planned annual manufacturing overhead is the sum of fixed and variable factory overheads, or $3,600,000 ($1,200,000 + $2,400,000). The planned machine hours are 240,000. Knowing these two numbers we can now calculate the predetermined overhead application rate as $15 ($3,600,000 ÷ 240,000).
This is the fixed factory overhead rate per labor hour. In this question the denominator has to be machine hours.