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Atlanta Company is preparing its manufacturing overhead budget for 2017. Relevan

ID: 2464908 • Letter: A

Question



Atlanta Company is preparing its manufacturing overhead budget for 2017. Relevant data consist of the following.

Units to be produced (by quarters): 10,100, 12,300, 14,500, 16,200.
Direct labor: Time is 1.5 hours per unit.
Variable overhead costs per direct labor hour: indirect materials $0.80; indirect labor $1.30; and maintenance $0.70.
Fixed overhead costs per quarter: supervisory salaries $38,410; depreciation $19,790; and maintenance $14,080.


Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, e.g. 1.25. List variable expenses before fixed expense.)

ATLANTA COMPANY
Manufacturing Overhead Budget

For the Quarter Ending December 31, 2017
December 31, 2017
For the Year Ending December 31, 2017
Quarter
1
2
3
4
Year

Supervisory Salaries
Fixed Costs
Indirect Labor
Beginning Direct Materials
Units to be Produced
Depreciation
Indirect Materials
Variable Costs
Direct Materials Per Unit
Desired Ending Materials
Direct Materials Purchases
Total Manufacturing Overhead
Total Materials Required
Maintenance
Total Fixed
Total Pounds Needed for Production
Total Variable
    
Total Manufacturing Overhead    
Indirect Materials    
Depreciation    
Direct Materials Per Unit    
Total Materials Required    
Indirect Labor    
Total Fixed    
Total Pounds Needed for Production    
Total Variable    
Variable Costs    
Maintenance    
Beginning Direct Materials    
Units to be Produced    
Supervisory Salaries    
Desired Ending Materials    
Direct Materials Purchases    
Fixed Costs    
$
$
$
$
$
    
Desired Ending Materials    
Maintenance    
Supervisory Salaries    
Units to be Produced    
Total Fixed    
Indirect Materials    
Total Manufacturing Overhead    
Direct Materials Purchases    
Total Materials Required    
Total Pounds Needed for Production    
Total Variable    
Variable Costs    
Beginning Direct Materials    
Direct Materials Per Unit    
Depreciation    
Fixed Costs    
Indirect Labor    
    
Total Manufacturing Overhead    
Fixed Costs    
Total Variable    
Total Pounds Needed for Production    
Units to be Produced    
Beginning Direct Materials    
Variable Costs    
Depreciation    
Total Fixed    
Desired Ending Materials    
Direct Materials Per Unit    
Indirect Labor    
Direct Materials Purchases    
Indirect Materials    
Maintenance    
Total Materials Required    
Supervisory Salaries    
    
Total Manufacturing Overhead    
Supervisory Salaries    
Desired Ending Materials    
Total Materials Required    
Total Pounds Needed for Production    
Indirect Materials    
Total Variable    
Direct Materials Purchases    
Units to be Produced    
Depreciation    
Fixed Costs    
Indirect Labor    
Maintenance    
Variable Costs    
Beginning Direct Materials    
Direct Materials Per Unit    
Total Fixed    

Indirect Labor
Depreciation
Desired Ending Materials
Supervisory Salaries
Indirect Materials
Total Pounds Needed for Production
Beginning Direct Materials
Direct Materials Per Unit
Units to be Produced
Total Variable
Total Fixed
Maintenance
Total Manufacturing Overhead
Variable Costs
Direct Materials Purchases
Fixed Costs
Total Materials Required
    
Units to be Produced    
Indirect Materials    
Supervisory Salaries    
Maintenance    
Total Pounds Needed for Production    
Variable Costs    
Total Manufacturing Overhead    
Direct Materials Per Unit    
Total Materials Required    
Total Variable    
Beginning Direct Materials    
Fixed Costs    
Indirect Labor    
Desired Ending Materials    
Total Fixed    
Depreciation    
Direct Materials Purchases    
    
Total Variable    
Maintenance    
Indirect Labor    
Total Manufacturing Overhead    
Direct Materials Purchases    
Supervisory Salaries    
Indirect Materials    
Total Materials Required    
Depreciation    
Total Pounds Needed for Production    
Units to be Produced    
Total Fixed    
Variable Costs    
Beginning Direct Materials    
Direct Materials Per Unit    
Desired Ending Materials    
Fixed Costs    
    
Total Pounds Needed for Production    
Direct Materials Per Unit    
Maintenance    
Variable Costs    
Total Fixed    
Beginning Direct Materials    
Supervisory Salaries    
Direct Materials Purchases    
Desired Ending Materials    
Total Manufacturing Overhead    
Fixed Costs    
Indirect Labor    
Indirect Materials    
Total Materials Required    
Total Variable    
Depreciation    
Units to be Produced    
    
Total Variable    
Units to be Produced    
Direct Materials Per Unit    
Total Manufacturing Overhead    
Total Materials Required    
Direct Materials Purchases    
Fixed Costs    
Total Pounds Needed for Production    
Maintenance    
Variable Costs    
Indirect Labor    
Beginning Direct Materials    
Indirect Materials    
Depreciation    
Supervisory Salaries    
Desired Ending Materials    
Total Fixed    

Desired Ending Materials
Depreciation
Maintenance
Direct Materials Per Unit
Beginning Direct Materials
Supervisory Salaries
Total Manufacturing Overhead
Variable Costs
Indirect Materials
Total Fixed
Direct Materials Purchases
Total Materials Required
Fixed Costs
Total Pounds Needed for Production
Total Variable
Indirect Labor
Units to be Produced
$ $ $ $ $

Direct labor hours
Manufacturing overhead rate per direct labor hour $

Explanation / Answer

Atlanta Company: Manufacturing overhead budget for 2017

Q1

Q2

Q3

Q4

Year End

Production per Quarter

10,100

12,300

14,500

16,200

53,100

Direct Labor @ 1.5 Hrs P.U.

15,150

18,450

21,750

24,300

79,650

Variable Over Heads

Indirect Materials @ 0.80 P.H.

12,120

14,760

17,400

19,440

63,720

Indirect Labor @ 1.30 P.H.

19,695

23,985

28,275

31,590

1,03,545

Maintenance @ 0.70 P.H.

10,605

12,915

15,225

17,010

55,755

Total

42,420

51,660

60,900

68,040

2,23,020

Fixed Over Heads

Supervisory Salaries

38,410

38,410

38,410

38,410

1,53,640

Depreciation

19,790

19,790

19,790

19,790

79,160

Maintenance

14,080

14,080

14,080

14,080

56,320

Total

72,280

72,280

72,280

72,280

2,89,120

Total Over Heads

1,14,700

1,23,940

1,33,180

1,40,320

5,12,140

Direct Labor Hours

15,150

18,450

21,750

24,300

79,650

Over Head per Direct Labor Hour

7.57

6.72

6.12

5.77

6.43

Q1

Q2

Q3

Q4

Year End

Production per Quarter

10,100

12,300

14,500

16,200

53,100

Direct Labor @ 1.5 Hrs P.U.

15,150

18,450

21,750

24,300

79,650

Variable Over Heads

Indirect Materials @ 0.80 P.H.

12,120

14,760

17,400

19,440

63,720

Indirect Labor @ 1.30 P.H.

19,695

23,985

28,275

31,590

1,03,545

Maintenance @ 0.70 P.H.

10,605

12,915

15,225

17,010

55,755

Total

42,420

51,660

60,900

68,040

2,23,020

Fixed Over Heads

Supervisory Salaries

38,410

38,410

38,410

38,410

1,53,640

Depreciation

19,790

19,790

19,790

19,790

79,160

Maintenance

14,080

14,080

14,080

14,080

56,320

Total

72,280

72,280

72,280

72,280

2,89,120

Total Over Heads

1,14,700

1,23,940

1,33,180

1,40,320

5,12,140

Direct Labor Hours

15,150

18,450

21,750

24,300

79,650

Over Head per Direct Labor Hour

7.57

6.72

6.12

5.77

6.43