The answer is $48,600.
Given,
The predetermined manufacturing overhead rate for 2020 = $3.00 per direct labor hour
employees paid = $5.00 per hour
the estimated direct labor cost = $81,000
the total direct labor hours = estimated direct labour cost / employees paid
Now, sustituting the given values in the above formula we get,
total direct labor hours = 81,000 /5
= 16,200 hours.
the estimated manufacturing overhead = predetermined manufacturing overhead rate × total direct labor hours
Now, substituting the values of given values and calculated values in the formula, we get,
estimated manufacturing overhead = 3 x 16.200
= $ 48,600.
Hence, for the given case, the estimated manufacturing overhead is $48,600.
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