© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin PearCo's actual overhead for the year was $650,000 for a total of 170,000 direct labor hours
{"Image DocumentName": "Overhead Application Example", "Image ImageDescription": "PearCo\u2019s actual overhead for the year was  650,000 for a total of 170,000 direct labor hours. How much total overhead was applied to PearCo\u2019s jobs during the year? Use PearCo\u2019s predetermined overhead rate of  4.00 per direct labor hour. PearCo has overapplied overhead for the year by  30,000. What will PearCo do? SOLUTION. Applied Overhead = POHR \u00d7 Actual Direct Labor Hours. Applied Overhead =  4.00 per DLH \u00d7 170,000 DLH =  680,000.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}