Question: How is the $36 per DLH MOH allocation rate computed? manufacturing overhead costs (MOH) are allocated using direct labor hours (DLLs) Total MOH cost =

How is the $36 per DLH MOH allocation rate computed?

manufacturing overhead costs (MOH) are allocated using direct labor hours (DLLs)

Total MOH cost = 936,000,000
Quantity 1000,000 units
unit costs:
DM $30 per unit
DL 30 (2 DLH's at $15)
MOH 72 (2 DLH's at $36)
cost per unit 132

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