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:
780 direct labor hours
182 packaging hours
93 inspection hours
What is the amount of MOH that would be allocated to this most recent job based upon the predetermined activity-based rates?

A) $17,634.80
B) $20,345.00
C) $21,144.80
D) $21,963.80