The following selected data were taken from the accounting records of Metcalf Manufacturing. The company uses direct-labor hours as its cost driver for overhead costs.
Month Direct-Labor Hours Manufacturing Overhead
January...................................................... 23,000......................................... $454,000
February.................................................... 30,000
........................................... 517,000
March........................................................ 34,000........................................... 586,000
April.......................................................... 26,000........................................... 499,500
May........................................................... 25,000........................................... 480,000
June........................................................... 28,000........................................... 515,000