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Exercise 23-11 Atlanta Company is preparing its manufacturing overhead budget fo

ID: 2558835 • Letter: E

Question

Exercise 23-11 Atlanta Company is preparing its manufacturing overhead budget for 2017. Relevant data consist of the following Units to be produced (by quarters): 10,400, 12,200, 14,700, 17,000. Direct labor: Time is 1.5 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.90; indirect labor $1.30; and maintenance $0.70. Fixed overhead cost per quarter: supervisory salaries $37,240; depreciation S 18.190, and maintenance S 14,310. 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 fia ATLANTA COMPANY Manufacturing Overhead Budget Quarter Version 4.24.5

Explanation / Answer

Atlanta Company
Manufacturing Overhead Budget
For the Year Ended December 31, 2017

Quarter

1

2

3

3

Year

Variable Overhead Costs:

Indirect materials (direct labor hours x $0.90)

$14,040

$16,470

$19,845

$22,950

$73,305

Indirect labor (direct labor hours x $1.30)

$20,280

$23,790

$28,665

$33,150

$105,885

Maintenance (DLH x $0.70)

$10,920

$12,810

$15,435

$17,850

$57,015

Total Budgeted Variable Overhead Cost

$45,240

$53,070

$63,945

$73,950

$236,205

Fixed Overhead Cost:

Supervisor Salaries

$37,240

$37,240

$37,240

$37,240

$148,960

Depreciation

$18,190

$18,190

$18,190

$18,190

$72,760

Maintenance

$14,310

$14,310

$14,310

$14,310

$57,240

Total Budgeted Fixed Overhead Costs

$69,740

$69,740

$69,740

$69,740

$278,960

Total manufacturing overhead (Fixed + Variable)

$114,980

$122,810

$133,685

$143,690

$515,165

Budgeted direct labor hours

15600

18300

22050

25500

81450

Manufacturing Overhead Rate per direct labor hour

$6.32

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Atlanta Company
Manufacturing Overhead Budget
For the Year Ended December 31, 2017

Quarter

1

2

3

3

Year

Variable Overhead Costs:

Indirect materials (direct labor hours x $0.90)

$14,040

$16,470

$19,845

$22,950

$73,305

Indirect labor (direct labor hours x $1.30)

$20,280

$23,790

$28,665

$33,150

$105,885

Maintenance (DLH x $0.70)

$10,920

$12,810

$15,435

$17,850

$57,015

Total Budgeted Variable Overhead Cost

$45,240

$53,070

$63,945

$73,950

$236,205

Fixed Overhead Cost:

Supervisor Salaries

$37,240

$37,240

$37,240

$37,240

$148,960

Depreciation

$18,190

$18,190

$18,190

$18,190

$72,760

Maintenance

$14,310

$14,310

$14,310

$14,310

$57,240

Total Budgeted Fixed Overhead Costs

$69,740

$69,740

$69,740

$69,740

$278,960

Total manufacturing overhead (Fixed + Variable)

$114,980

$122,810

$133,685

$143,690

$515,165

Budgeted direct labor hours

15600

18300

22050

25500

81450

Manufacturing Overhead Rate per direct labor hour

$6.32