19)With respect to overhead, what is the difference between normal costing and standard costing?

Use of a predetermined overhead rate.

Use of standard hours versus actual hours.

Use of a standard rate versus an actual rate.

The choice of an activity measure.

There is no difference.

20) Strong Company applies overhead based on machine hours. At the beginning of 20x1, the company estimated that manufacturing overhead would be $806,000 and machine hours would total 26,000. By 20x1 year-end, actual overhead totaled $837,900, and actual machine hours were 31,900. On the basis of this information, the 20x1 predetermined overhead rate was:

$6.04 per machine hour.

$6.05 per machine hour.

$26 per machine hour.

$27 per machine hour.

$31 per machine hour.