Actual OH cost for Quarter 2 Description Cost Indirect Materials $3,800 Indirect Labor $18,000 Machine Maintenance $5,100 Electricity $2,000 Depreciation $5,400 Quality Testing $14,820 Amount

Requirment:

                       Table 13 – Actual OH cost for Quarter 

Description	Cost
Indirect Materials	$2,400
Indirect Labor	$15,000
Machine Maintenance	$1,800
Electricity	$2,800
Depreciation	$1,800
Quality Testing	$1,940

Requirment:

Direct Materials -- $8,273

Direct Labor – 775 hrs @ $11.00 per hour

Predetermined overhead rate = total overhead costs / estimated labor hours 97000/2000= 4.85

Amount of applied OH:

Amount of actual OH:

Under or Over- Applied Amount:

New COGS amount