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WGU C253 EXAM PRACTICE COMPLETE SOLUTIONS
WGU C253 EXAM PRACTICE 
COMPLETE SOLUTIONS 
 
Pre-determined overhead rate formula - CORRECT ANSWER-projected overhead costs / expected activity 
base 
applied overhead formula - CORRECT ANSWER-pre-determined overhead rate x actual units of allocation 
based (such as direct labor hours) 
Under/over applied overhead rate = - CORRECT ANSWER-actual MOH - applied MOH
- Exam (elaborations)
- • 7 pages •
WGU C253 EXAM PRACTICE 
COMPLETE SOLUTIONS 
 
Pre-determined overhead rate formula - CORRECT ANSWER-projected overhead costs / expected activity 
base 
applied overhead formula - CORRECT ANSWER-pre-determined overhead rate x actual units of allocation 
based (such as direct labor hours) 
Under/over applied overhead rate = - CORRECT ANSWER-actual MOH - applied MOH
WGU C253 FINAL EXAM WITH ELABORATED ANSWERS
WGU C253 FINAL EXAM WITH 
ELABORATED ANSWERS 
Applied Overhead - CORRECT ANSWER-predetermined overhead rate x actual activity level 
Manufacturing cost - CORRECT ANSWER-direct materials + direct labor + manufacturing overhead 
Variable
- Exam (elaborations)
- • 3 pages •
WGU C253 FINAL EXAM WITH 
ELABORATED ANSWERS 
Applied Overhead - CORRECT ANSWER-predetermined overhead rate x actual activity level 
Manufacturing cost - CORRECT ANSWER-direct materials + direct labor + manufacturing overhead 
Variable
WGU C253 OA EXAM QUESTIONS WITH CORRECT DETAILED ANSWERS
WGU C253 OA EXAM QUESTIONS 
WITH CORRECT DETAILED 
ANSWERS 
Material Overhead Rate (Labor Hours) - CORRECT ANSWER-Estimated Overhead/Estimated Labor Hours 
Cost Per Part - CORRECT ANSWER-(Direct Materials + Direct Labor + (overhead rate * amount of 
overhead))/units 
COGS - CORRECT ANSWER-(Beg. Materials+Purchased Materials+End Materials)+Direct 
Labor+(Overhead for Labor)+(Beg work in process-End work in process)
- Exam (elaborations)
- • 5 pages •
WGU C253 OA EXAM QUESTIONS 
WITH CORRECT DETAILED 
ANSWERS 
Material Overhead Rate (Labor Hours) - CORRECT ANSWER-Estimated Overhead/Estimated Labor Hours 
Cost Per Part - CORRECT ANSWER-(Direct Materials + Direct Labor + (overhead rate * amount of 
overhead))/units 
COGS - CORRECT ANSWER-(Beg. Materials+Purchased Materials+End Materials)+Direct 
Labor+(Overhead for Labor)+(Beg work in process-End work in process)