308. If budgeted annual manufacturing indirect cost is $2250000 and cost allocation base is 2800 labour hour, then budgeted manufacturing overhead rate will be

$803.571 per labour hour
$805 per labour hour
$905 per labour hour
$802 per labour hour
✅ The correct answer is A.
Manufacturing overhead = Manufacturing indirect cost ÷ Cost allocation base
= $2250000 ÷ 2800 = $803.571 per labour hour

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