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Flexible Overhead Budget Leno Manufacturing Company prepared the following facto

ID: 2531332 • Letter: F

Question

Flexible Overhead Budget

Leno Manufacturing Company prepared the following factory overhead cost budget for the Press Department for October of the current year, during which it expected to require 20,000 hours of productive capacity in the department:

Assuming that the estimated costs for November are the same as for October, prepare a flexible factory overhead cost budget for the Press Department for November for 18,000, 20,000, and 22,000 hours of production. Enter all amounts as positive numbers. Round your interim computations to the nearest cent, if required.

Variable overhead costs:    Indirect factory labor $180,000    Power and light 12,000    Indirect materials 64,000       Total variable overhead cost $256,000 Fixed overhead costs:    Supervisory salaries $ 80,000    Depreciation of plant and equipment 50,000    Insurance and property taxes 32,000       Total fixed overhead cost 162,000 Total factory overhead cost $418,000

Explanation / Answer

Leno Manufacturing Company

Leno Manufacturing Company

Factory Overhead Cost Budget - Press Department

for the month ended November 30

Direct labor hours

18,000

20,000

22,000

variable overhead costs:

Indirect factory labor

$162,000

$180,000

$198,000

Power and Light

$10,800

$12,000

$13,200

Indirect Materials

$57,600

$64,000

$70,400

Total variable factory overhead

$230,400

$256,000

$281,600

Fixed factory overhead costs:

Supervisory Salaries

$80,000

$80,000

$80,000

Depreciation of plant and equipment

$50,000

$50,000

$50,000

Insurance and property taxes

$32,000

$32,000

$32,000

total fixed overhead cost

$162,000

$162,000

$162,000

Total factory overhead cost

$392,400

$418,000

$443,600

Computations:

Variable cost per hour –

Fixed factory overhead remain same at any level of productive capacity.

Hence, the supervisory salaries, depreciation on plant and equipment and insurance and property taxes remain constant for all levels of productive capacity.

Leno Manufacturing Company

Factory Overhead Cost Budget - Press Department

for the month ended November 30

Direct labor hours

18,000

20,000

22,000

variable overhead costs:

Indirect factory labor

$162,000

$180,000

$198,000

Power and Light

$10,800

$12,000

$13,200

Indirect Materials

$57,600

$64,000

$70,400

Total variable factory overhead

$230,400

$256,000

$281,600

Fixed factory overhead costs:

Supervisory Salaries

$80,000

$80,000

$80,000

Depreciation of plant and equipment

$50,000

$50,000

$50,000

Insurance and property taxes

$32,000

$32,000

$32,000

total fixed overhead cost

$162,000

$162,000

$162,000

Total factory overhead cost

$392,400

$418,000

$443,600