Answer:
B. $4,000
Step-by-step explanation:
The total manufacturing cost in management accounting is usually a function of a variable element such as labor hours, machine hours, direct raw materials etc.
There is a direct proportion relationship between the manufacturing overhead cost and direct labor-hours.
Given that Spartan Corporation estimates that it will incur $200,000 of total manufacturing overhead cost at an estimated activity level of 10,000 direct labor-hours.
At an activity level of 200 direct labor hours
$200,000/10,000 = x/200
x = $4,000
where x is the amount of manufacturing overhead that would be applied to a job that required 200 direct labor-hours