Bhimani, Horngren,
Datar and Rajan,
Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012
2 Machining overhead, 2,000 hours × €36 = €72,000 Assembly overhead, 180% of €15,000 = €27,000 Total manufacturing overhead allocated = €99,000
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