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Answer (C) is correct . The total cost charged to the production run is calculated as follows: ? Direct labor $? 8,000 Direct materials 2,000 Manufacturing overhead: $8,000 of direct labor ¡Á 100% = $? 8,000 $2,000 of direct materials ¡Á 20% = 400 140 machine hours ¡Á $117 = 16,380 24,780 Total charged to production $34,780<
Answer (A) is incorrect because The amount of $18,000 includes only $8,000 for overhead (based on 100% of direct labor).
Answer (B) is incorrect because The amount of $18,400 includes only $8,400 for overhead (based on 100% of direct labor and 20% of direct materials).
Answer (D) is incorrect because Total cost is $34,780.