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The manufacturing overhead budget at Cutchin Corporation is based on budgeted di

ID: 2478800 • Letter: T

Question

The manufacturing overhead budget at Cutchin Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 3.900 direct labor hours will be required in September. The variable overhead rate Is $7 per direct labor hour The company's budgeted fixed manufacturing overhead is $43.230 per month, which Includes deprecation of $3.530 All other fixed manufacturing overhead costs represent current cash flows The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: $70.530 $27.300 $67.000 $39.700

Explanation / Answer

Solution-

$67,000

Calculation-

Manufacturing Overhead Budget
September

Budgeted direct labor-hours

3,900

Variable manufacturing overhead rate

$7

Variable manufacturing overhead

$27,300

Fixed manufacturing overhead

$43,230

Total manufacturing overhead

$70,530

Less-depreciation

$3,530

Cash disbursement for manufacturing overhead

$67,000

Manufacturing Overhead Budget
September

Budgeted direct labor-hours

3,900

Variable manufacturing overhead rate

$7

Variable manufacturing overhead

$27,300

Fixed manufacturing overhead

$43,230

Total manufacturing overhead

$70,530

Less-depreciation

$3,530

Cash disbursement for manufacturing overhead

$67,000