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The ride on wave company row produces a line

28/04/2021 Client: muhammad11 Deadline: 2 Day

Proration of overhead. The Ride-On-Wave Company (ROW) produces a line of non-motorized boats. ROW uses a normal-costing system and allocates manufacturing overhead using direct manufacturing labor cost. The following data are for 2011:

Budgeted manufacturing overhead cost $125,000

Budgeted direct manufacturing labor cost $250,000

Actual manufacturing overhead cost $117,000

Actual direct manufacturing labor cost $228,000

Inventory balances on December 31, 2011, were as follows

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