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Answer (D) is correct . Machining uses 75% (21,000 ¡Â 28,000) of the total quality control hours and 60% (18,000 ¡Â 30,000) of the total maintenance hours budgeted for the production departments. Under the direct method, it will therefore be allocated $262,500 ($350,000 ¡Á 75%) of quality control costs and $120,000 ($200,000 ¡Á 60%) of maintenance costs. In addition, Machining is expected to incur another $400,000 of overhead costs. Thus, the total estimated Machining overhead is $782,500 ($262,500 + $120,000 + $400,000), and the overhead cost per machine hour is $15.65 ($782,500 ¡Â 50,000 hours)
Answer (A) is incorrect because The overhead cost per machine hour is $15.65.
Answer (B) is incorrect because The overhead cost per machine hour is $15.65.
Answer (C) is incorrect because The overhead cost per machine hour is $15.65.