Blackwelder Factory produces two similar products-small lampsand desk lamps. The total plant overhead budget is $529,000 with540,000 estimated direct labor hours. It is further estimated thatsmall lamp production will require 264,000 direct labor hours anddesk lamp production will need 276,000 direct labor hours.

Using the single plantwide factory overhead rate with anallocation base of direct labor hours, how much factory overheadwill Blackwelder Factory allocate to small lamp production ifactual direct hours for the period is 191,000?

a.$187,180

b.$731,183

c.$366,083

d.$506,000

2)

Blackwelder Factory produces two similar products-small lampsand desk lamps. The total plant overhead budget is $582,000 with471,000 estimated direct labor hours. It is further estimated thatsmall lamp production will require 267,000 direct labor hours anddesk lamp production will need 204,000 direct labor hours.

Using the single plantwide factory overhead rate with anallocation base of direct labor hours, how much factory overheadwill Blackwelder Factory allocate to desk lamp production if actualdirect hours for the period is 178,000.

a.$220,720

b.$507,824

c.$873,000

d.$361,280

3)

Challenger Factory produces two similar products - regularwidgets and deluxe widgets. The total plant overhead budget is$563,000 with 350,200 estimated direct labor hours. It is furtherestimated that deluxe widget production will need 5 direct laborhours for each unit and regular widget production will require 6direct labor hours for each unit.

Using the single plantwide factory overhead rate with anallocation base of direct labor hours, how much factory overheadwill Challenger Factory allocate to regular widget production ifbudgeted production for the period is 75,000 units and actualproduction for the period is 104,800 units?

a.$1,012,368

b.$842,410

c.$93,833

d.$168,482