Many people have turned to the Internet to get the news. This has caused the circulation numbers of newspapers to fall drastically, which in turn caused their:. a. average fixed costs to increase.
b. average total costs to decrease.
c. average fixed costs to decrease.
d. marginal costs to increase.

Overheads apply = $2,400

Explanation:

given data

factory overhead = $900,000

general and administrative costs = $600,000

per hour = $20

Direct labor costs = $300,000

solution

we know here Total direct labor hours that is

Total direct labor hours =

Total direct labor hours  = 15,000 direct labor hours

so here Factory overheads per direct labor hour will be

Factory overheads per direct labor hour =

Factory overheads per direct labor hour = $60 per direct labor hour

so here  Overheads applied to Job  will be

Overheads apply = 40 direct labor hours × $60 per direct labor

Overheads apply = $2,400