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2 The direct labor budget of Yuvwell Corporation for the upcoming fiscal year co

ID: 2556942 • Letter: 2

Question

2 The direct labor budget of Yuvwell Corporation for the upcoming fiscal year contains the following details concerning budgeted direct labor-hours: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter points Budgeted direct labor-hours 11,200 9,800 18,100 1e,900 The company uses direct labor-hours as its overhead allocation base. The variable portion of its predetermined manufacturing overhead rate is $6.00 per direct labor-hour and its total fixed manufacturing overhead is $80,000 per quarter. The only noncash item included in fixed manufacturing overhead is depreciation, which is $20,000 per quarter Required: 2 Compute the company's predetermined overhead rate (including both variable and fixed manufacturing overhead) for the upcoming fiscal year 3 Answer is complete but not entirely correct. Complete this question by entering your answers in t he tabs below Required 1 Required 2 Prepare the company's manufacturing overhead budget for the upcoming fiscal year. uvwe Il Corporation Manufacturing Overhead Budget Mc Hall

Explanation / Answer

Requirement -1;

Yuvwell Corporation

Manufacturing overhead budget

1st Quarter

2nd Quarter

3rd Quarter

4th Quarter

Total

Budgeted direct labor hours

11200

9800

10100

10900

42000

Variable manufacturing overhead rate

$6

$6

$6

$6

$6

Variable manufacturing overhead

$67200

$58800

$60600

$65400

$252000

Fixed manufacturing overhead

$80000

$80000

$80000

$80000

$320000

Total manufacturing overhead

$147200

$138800

$140600

$145400

$572000

Less: Depreciation

$20000

$20000

$20000

$20000

$80000

Cash disbursements for manufacturing overheads

$127200

$118800

$120600

$125400

$492000

Requirement – 2;

Predetermined overhead rate for the year = $13.62

Explanation;

Formula of Predetermined overhead rate = (Total manufacturing overhead / Total budgeted direct labor hours)

Total manufacturing overhead = $572000

Total budgeted direct labor hours = 42000

Thus, Predetermined overhead rate ($572000 / 42000) = $13.62 (Approx.)

Yuvwell Corporation

Manufacturing overhead budget

1st Quarter

2nd Quarter

3rd Quarter

4th Quarter

Total

Budgeted direct labor hours

11200

9800

10100

10900

42000

Variable manufacturing overhead rate

$6

$6

$6

$6

$6

Variable manufacturing overhead

$67200

$58800

$60600

$65400

$252000

Fixed manufacturing overhead

$80000

$80000

$80000

$80000

$320000

Total manufacturing overhead

$147200

$138800

$140600

$145400

$572000

Less: Depreciation

$20000

$20000

$20000

$20000

$80000

Cash disbursements for manufacturing overheads

$127200

$118800

$120600

$125400

$492000

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