Engineering Board Exam Reviewer · Engineering Management · medium
A factory's overhead costs are ₱900,000 per year and it uses 30,000 direct labor hours. What is the overhead rate per direct labor hour?
- ₱0.03
- ₱300.00
- ₱30.00
- ₱3.00
Answer
C. ₱30.00
Solution
Overhead rate = 900,000/30,000 = ₱30 per DLH.
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