caption: an employee pays $ 300 or more in payroll calculations,
exif: {"Image DocumentName": "Assigning Manufacturing Costs to Work In Process", "Image ImageDescription": "Example: At Wallace Manufacturing, direct labor cost is the activity base. Estimated annual costs: Overhead costs  280,000. Direct labor costs  350,000. The predetermined overhead rate is  280,000 \u00f7  350,000 = 80%. Overhead applied is  22,400. ( 28,000 January direct labor costs X 80%) and recorded as follows: LO 4 Indicate how the predetermined overhead rate is determined and used.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}