Determine number of the actual direct hours worked


Response to the following problem:

Serena corporation uses estimated manufacturing overhead cost of 800,000 and estimated direct labor hours of 200,000 in establishing manufacturing overhead rates. Allocated manufacturing overhead of $1,012,000 and actual manufacturing overhead was $970,000. What was the number of the actual direct hours worked? Please show calculation.

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Cost Accounting: Determine number of the actual direct hours worked
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