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Answer (C) is correct . Direct labor hours budgeted for next year are 10,000 ($50,000 total ¡Â $5 per hour). Factory overhead is applied at the rate of $7 per direct labor hour ($70,000 ¡Â 10,000?hours). A job incurring 20?hours of direct labor will thus be charged with $140 of overhead ($7 per direct labor hour ¡Á 20?hours).<
Answer (A) is incorrect because The amount of $28 results from improperly dividing the true overhead cost by the $5 per hour direct labor cost.
Answer (B) is incorrect because The amount of $120 results from improperly including direct labor costs in the allocation.
Answer (D) is incorrect because The amount of $260 results from including G&A expenses in factory overhead.