Is there a typo in the answer?
Because, the question mentons Total MOH = $1,265,000 and the solution says $1,260,000.
Also, in the solution, it says that ($1,260,000/55,000) = 2.909, but it should be 22.909?
You are correct, these are typos in the exam package. It should be 1260,000/55,000 = 22.909. The rest of the solution will reflect this. Thanks for bringing this to our attention.