Answer:
$3,270
Explanation:
Total machine-hours 80,000
Total fixed manufacturing overhead cost $ 624,000
Overhead absorption rate = 624,000/80,000 = $7.8
Variable manufacturing overhead per machine-hour $ 3.10
Total machine-hours 300
Fixed overheads = $7.8
Total Fixed overheads = 300 X 7.8 = $2,340
Total variable overheads = 300 X 3.1 = $930
Total overheads = $2,340 + $930 = $3,270