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

ID: 2480260 • 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.


Fixed overhead costs per month are Supervision $4,000, Depreciation $1,200, and Property Taxes $800. The company believes it will normally operate in a range of 7,000–10,000 direct labor hours per month.

Assume that in July 2017, Myers Company incurs the following manufacturing overhead costs.

Variable Costs

Fixed Costs


(a) Prepare a flexible budget performance report, assuming that the company worked 9,000 direct labor hours during the month. (List variable costs before fixed costs.)

MYERS COMPANY
Manufacturing Overhead Flexible Budget Report
For the Month Ended July 31, 2017

Difference

Budget

Actual Costs

Favorable
Unfavorable

Neither Favorable
nor Unfavorable


(b) Prepare a flexible budget performance report, assuming that the company worked 8,500 direct labor hours during the month. (List variable costs before fixed costs.)

MYERS COMPANY
Manufacturing Overhead Flexible Budget Report
For the Month Ended July 31, 2017

Difference

Budget

Actual Costs

Favorable
Unfavorable

Neither Favorable
nor Unfavorable

Indirect labor $1.00 Indirect materials 0.70 Utilities 0.40

Explanation / Answer

MYERS COMPANY
Monthly Manufacturing Overhead Flexible Budget
For the Year 2014

Activity Level

Direct Labor Hours

7000

8000

9000

10000

Variable Costs

Indirect Labor

7000

8000

9000

10000

Indirect Material

4200

4800

5400

6000

Utilities

2800

3200

3600

4000

Total Variable Costs

14000

16000

18000

20000

Fixed Costs

Supervision

4000

4000

4000

4000

Depreciation

1200

1200

1200

1200

Property Taxes

800

800

800

800

Total Fixed Costs

6000

6000

6000

6000

Total Costs

20000

22000

24000

26000

Notes:

1) Variable Costs will change with the change in units produced.

2) Fixed Costs will remain constant irrespective of changes in units produced.

Thanks.

MYERS COMPANY
Monthly Manufacturing Overhead Flexible Budget
For the Year 2014

Activity Level

Direct Labor Hours

7000

8000

9000

10000

Variable Costs

Indirect Labor

7000

8000

9000

10000

Indirect Material

4200

4800

5400

6000

Utilities

2800

3200

3600

4000

Total Variable Costs

14000

16000

18000

20000

Fixed Costs

Supervision

4000

4000

4000

4000

Depreciation

1200

1200

1200

1200

Property Taxes

800

800

800

800

Total Fixed Costs

6000

6000

6000

6000

Total Costs

20000

22000

24000

26000