In developing a predetermined variable factory overhead application rate for use in a process costing system, which of the following could be used in the numerator and denominator?
|
Numerator |
Denominator |
|
|
a. |
Actual variable factory overhead |
Actual machine hours |
|
b. |
Actual variable factory overhead |
Estimated machine hours |
|
c. |
Estimated variable factory overhead |
Actual machine hours |
|
d. |
Estimated variable factory overhead |
Estimated machine hours |