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1. Best Shingle\'s budgeted manufacturing costs for 50,000 squares of shingles a

ID: 2359552 • Letter: 1

Question

1. Best Shingle's budgeted manufacturing costs for 50,000 squares of shingles are : Fixed manufacturing costs $12,000. Variable manufacturing costs $ 16 per square. Best produced 40,000 squares of shingles during March. How much are budgeted total manufacturing costs in March? A. $ 640,000 B. $ 812,000 C. $800,000 D. $ 652,000 2. Share Industries prepared a fixed budget of 60,000 direct labor hours, with estimated overhead costs of $300,000 for variable overhead and $90,000 for fixed overhead. Shane then prepared a flexible budget at 57,000 labor hours. How much is total overhead costs at this level of activity? A. $285,000 B. $375,000 C. $370,000 D. $390,000 3. In the Goblette Manufacturing Company, indirect labor is budgeted for $108,000 and factory supervision is budgeted for $ 36,000 at normal capacity of 160,000 direct labor hours. If 180,000 direct labor hours are worked, flexible budget total for these costs is : A. $ 144,000 B. $ 162,000 C. $ 157,000 D. $ 148,500

Explanation / Answer

1) = 652,000

(40,000 * 16) + 12000 = 652,000

40,000 units produces and 16 is per unit variable cost, 12000 is fixed cost and is not dependend on units produced

2) = 375,000

fixed budget variable cost = 300,000 / 60,000 (labour hours ) = $5 per labour hour

therefore for 57000 lab hours = (57000 * 5) + 90000 = 375000

3) 162000

Budget Indirect lab = 108,000 / 160,000 = 0.675 / hour

            supervisor = 36,000 / 160,000 = 0.225 / hours

therefore for 180,000 hours it will be ( 180,000 * 0.675) + ( 180,000 * 0.225) = 162,000