Hardin Company is preparing its manufacturing overhead budget for 2012. Relevant data consist of the following.
Units to be produced (by quarters): 10,000, 12,000, 14,000, 16,000.
Direct labor: Time is 1.5 hours per unit.
Variable overhead costs per direct labor hour: Indirect materials $0.70; indirect labor $1.20; and maintenance $0.50.
Fixed overhead costs per quarter: Supervisory salaries $35,000; depreciation $16,000; and maintenance $12,000.
Complete the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, i.e. 4.25.)
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Write My Essay For MeHARDIN COMPANY
Manufacturing Overhead Budget
For the Year Ending December 31, 2012
Quarter
1 2 3 4 Year
Variable costs
Indirect materials $ $ $ $ $
Indirect labor
Maintenance
Total variable
Fixed costs
Supervisory salaries
Depreciation
Maintenance
Total fixed
Total manufacturing overhead$ $ $ $ $
Direct labor hours
Manufacturing overhead rate per direct labor hour $
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