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Factory overhead absorption rate of a pharmaceutical is Rs2.50. Budgeted Factory

ID: 2434097 • Letter: F

Question

Factory overhead absorption rate of a pharmaceutical is Rs2.50. Budgeted Factory overhead at two activity levels is asfollows for that period.

Activity level

Budgeted factory overhead

Low

20,000 Hours

Rs. 45,000

High

40,000 Hours

Rs. 75,000

Actual Factory overhead for that period was Rs. 42,000 andactual volume was 25,000 hours.

Required:

i.        Variable factoryoverhead absorption rate

ii.      Budgeted variable factoryoverhead at high activity level 40,000 hours.

Activity level

Budgeted factory overhead

Low

20,000 Hours

Rs. 45,000

High

40,000 Hours

Rs. 75,000

Explanation / Answer

ActivityLevel BudgetedOverhead 40,000 75,000 20,000 45,000 20,000 30,000 Variable Overhead = 30,000 / 20,000                               = Rs. 1.5 / hour Budgeted variable factory overhead at acticity level of 40,000hours = Rs. 1.5 * 40,000 = Rs. 60,000 Fixed Overhead = Rs.75,000 - (Rs.40,000*1.5) = Rs. 15,000