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The following information is available regarding the total manufacturing overhea

ID: 2377565 • Letter: T

Question

The following information is available regarding the total manufacturing overhead of Bursa Mfg. Co. for a recent four-month period:


Jan Machine hours: 5600 Manufacturing overhead: $300,000

Feb Machine hours: 3200 Manufacturing overhead: $224,000

Mar Machine hours: 4900 Manufacturing overhead: $263,800

Apr Machine hours: 2900 Manufacturing overhead: $190,000


a-1 Use the high-low method to determine the variable element of manufacturing overhead costs per machine-hour.

Manufacturing overhead coast $______ per machine hour


a-2 Use the high-low method to determine the fixed element of monthly overhead cost.

Fixed element of manufacturing overhead  $________


b. Bursa expects machine-hours in May to equal 5,300. Use the cost relationships determined in part a to forecast May's manufacturing overhead costs.

Estimated manufacturing overhead   $_______


c. Suppose Bursa had used the cost relationships determined in part a to estimate the total manufacturing overhead expected for the months of February and March. By what amounts would Bursa have over- or underestimated these costs?

Amount over (under) estimated

February     $______

March        $_______

Explanation / Answer

a-1 Use the high-low method to determine the variable element of manufacturing overhead costs per machine-hour.

Manufacturing overhead coast $40.74per machine hour



a-2 Use the high-low method to determine the fixed element of monthly overhead cost.

Fixed element of manufacturing overhead $71,856



b. Bursa expects machine-hours in May to equal 5,300. Use the cost relationships determined in part a to forecast May's manufacturing overhead costs.

Estimated manufacturing overhead $287,778



c. Suppose Bursa had used the cost relationships determined in part a to estimate the total manufacturing overhead expected for the months of February and March. By what amounts would Bursa have over- or underestimated these costs?

Amount over (under) estimated

February $(21776)

March $7682