Trojan Corp

Multiple Choice

Trojan Corp. creates miniature wooden figurines that it sells to local stores around the state. Trojan is switching to Activity-Based Costing (ABC) and has arrived at the following activity-based rates for their Manufacturing Overhead (MOH) allocation: $22.00 per direct labor hour, $17.50 per packaging hour, and $8.60 per inspection hour. A recent job required the following:
600 direct labor hours
127 packaging hours
78 inspection hours
What is the amount of MOH that would be allocated to this most recent job based upon the pre-determined activity-based rates?

A) $13,393.30
B) $15,422.50
C) $16,093.30
D) $16,664.80