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From the image you've uploaded, it seems like you are working on a cost accounting problem that involves determining the overhead rate, manufacturing overhead allocation, and understanding the total cost structure. The document also shows various inventory, labor, and material costs along with the allocation of overhead based on either direct labor hours or machine hours.

Let's break down the main points to help you address the questions:

### Key Data:
- **Raw Materials Inventory (beginning)**: $33,000
- **Work in Process Inventory (beginning)**: $48,000
- **Finished Goods Inventory (beginning)**: $27,000
- **Raw Materials Purchases**: $54,000
- **Factory Electricity**: $10,000
- **Total Labor Used in Production**: $114,000
- **Indirect Labor Used in Production**: $56,000
- **Depreciation on Factory Equipment**: $35,000
- **Insurance on Factory Building**: $8,000
- **Raw Materials Used in Production**: $41,000
- **Raw Materials Directly Traceable to Products**: $32,000
- **Raw Materials Indirectly Linked to Products**: $9,000
- **Cost of Goods Manufactured**: $200,000
- **Cost of Goods Sold**: $210,000

### Overhead Information:
- **Estimated Manufacturing Overhead Cost**: $450,000
- **Overhead Allocation Bases**:
  - **A thru L**: Direct labor hours
  - **M thru Z**: Machine hours
- **Estimated Direct Labor Hours**: 150,000
- **Estimated Machine Hours**: 500,000
- **Actual Direct Labor Hours**: 80,000
- **Actual Machine Hours**: 200,000

### Questions:
1. **What is the company's predetermined overhead rate?**
   - The predetermined overhead rate is calculated by dividing the estimated total manufacturing overhead by the estimated allocation base (either labor hours or machine hours).

2. **How much is applied manufacturing overhead?**
   - Applied overhead is determined by multiplying the predetermined overhead rate by the actual allocation base (actual labor hours or machine hours).

3. **What is the total manufacturing cost?**
   - Total manufacturing cost includes direct materials, direct labor, and applied overhead.

4. **Why aren't common fixed costs allocated to segments under the contribution approach?**
   - The contribution approach generally focuses on variable costs rather than fixed costs for decision-making purposes. Common fixed costs are not allocated because they are not directly traceable to individual segments.

5. **What are the actual and estimated direct labor and machine hours?**
   - Actual and estimated hours are provided in the table (150,000 estimated labor hours, 500,000 estimated machine hours; 80,000 actual labor hours, 200,000 actual machine hours).

#### Tip:
When calculating overhead rates, always ensure you clearly differentiate between direct and indirect costs, and properly select the allocation base (labor or machine hours) relevant to your needs.

Would you like me to calculate the predetermined overhead rate or assist with any other specific calculation? Feel free to ask!

What is the company's predetermined overhead rate, applied manufacturing overhead, total manufacturing cost, and why aren't common fixed costs allocated to segments under the contribution approach?

Explore how to calculate the predetermined overhead rate, applied overhead, and total manufacturing costs for Frick & Frack, Inc. Understand overhead allocation using direct labor hours and machine hours with step-by-step solutions.

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