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Exercise 24-4 Myers Company uses a flexible budget for manufacturing overhead ba

ID: 2406090 • Letter: E

Question

Exercise 24-4 Myers Company uses a flexible budget for manufacturing overhead based on direct labor hours. Variable manufacturing overhead costs per direct labor hour are as follows. Indirect labor Indirect materials Utilities 1.20 0.60 0.30 Fixed overhead costs per month are Supervision $ 3,600, Depreciation $ 1,200, and Property Taxes $ 800. The company believes it will normally operate in a range of 8,500- 14,200 direct labor hours per month. Assume that in July 2017, Myers Company incurs the following manufacturing overhead costs. Variable Costs Fixed Costs Indirect labor Indirect materials Utilities 14,510 Supervision 7,180 Depreciation 3,260 Property taxes 3,600 1,200 800 (a) Prepare a flexible budget performance report, assuming that the company worked 12,300 direct labor hours during the month. (List variable costs before fixed costs.) HYERS COMPANY Manufactuing Overhead Flexable Budget Report For the Month Ended July 31, 2017 Differenoe Favorable Unfavorable Neither Favorable

Explanation / Answer

MYERS COMPANY

Manufacturing Overhead Flexible Budget

For the month ended July 31, 2017.

Favorable

Unfavourable

Neither favorable nor unfavourable

14760

(12300*1.20)

250 favorable

(14510-14760)

7380

(12300*0.60)

200 Favorable

(7180-7380)

3690

(12300*0.30)

430 Favorable

(3260-3690)

880 Favorable

(24950-25830)

0

neither favorable nor unfavourable

0

Neither favorable nor unfavourable

0

Neither unfavourable nor unfavourable

0

Neither favourable nor unfavourable

880 Favorable

(30550-31430)

Difference Budget actual costs

Favorable

Unfavourable

Neither favorable nor unfavourable

Direct labor hours 12300 12300 Variable costs Indirect labor

14760

(12300*1.20)

14510

250 favorable

(14510-14760)

Indirect materials

7380

(12300*0.60)

7180

200 Favorable

(7180-7380)

Utilities

3690

(12300*0.30)

3260

430 Favorable

(3260-3690)

Total variable costs 25830 24950

880 Favorable

(24950-25830)

Fixed costs Supervision 3600 3600

0

neither favorable nor unfavourable

Depreciation 1200 1200

0

Neither favorable nor unfavourable

Property taxes 800 800

0

Neither unfavourable nor unfavourable

Total fixed costs 5600 5600

0

Neither favourable nor unfavourable

Total costs 31430 30550

880 Favorable

(30550-31430)