Accounting for manufacturing overhead Prestige woods manufactures jewelry boxes. the primary materials (wood, brass, and glass) and direct labor are assigned directly to the products. Manufacturing overhead costs are allocated based on machine hours. data for 2018 follows:
Machine hours 27,000 hours 32,100 hours
Maintenance labor(repairs to equipment)$17,000$23,500
plant supervisors salary 48,00050,000
Screws, nails, and glue 28,00045,000
Plant utilities 44,00092,850
Depreciation on plant and equipment85,40083,000
advertising expense 46,00053,000
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