Answer:
estimated direct labor hours= 35,800
Explanation:
Giving the following information:
The estimated manufacturing overhead= $859,200
The actual direct labor-hours= 36,300 hours
The actual manufacturing overhead= $830,000
Manufacturing overhead for the year was overapplied by $41,200
T<u>o calculate the estimated direct labor-hours, we need to reverse engineer the allocated overhead process.</u>
Under/over applied overhead= real overhead - allocated overhead
-41,200= 830,000 - allocated overhead
allocated overhead= 871,200
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
871,200= Estimated manufacturing overhead rate*36,300
Estimated manufacturing overhead rate= $24 per direct labor hour
<u>Finally, the estimated direct labor hours:</u>
Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base
24= 859,200/estimated direct labor hours
estimated direct labor hours= 859,200/24
estimated direct labor hours= 35,800