Ponca City Company Uses a Standard Cost Accounting System $~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ $1
Standard Variable OH Rate Ga DLH

Multiple Choice

Ponca City Company uses a standard cost accounting system.The following overhead costs and production data are available for September: Standard fixed OH rate par DLH $~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ $1
Standard variable OH rate ga DLH $~~~~~~~~~~~~~~~~~~~~~~~~~$ $4
Budgeted monthly DLHs $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ 40,000
Actual DLHs vorked $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ 39,500
Standard DLHs allowed far actual production $~~~~~~~~~~~$ 39,000
Ovarall OH variance-favorable $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ 52,000 The total applied manufacturing overhead for September should be

A) $195,000.
B) $197,000.
C) $197,500.
D) $199,500.