EXERCISE 5-12 (30 MINUTES)

3. Total factory overhead cost at 70,000 direct labor-hours would be: Indirect materials (70,000 DLH × ¥100 per DLH) ... ¥ 7,000,000Rent ... 6,000,000Maintenance: Variable cost element (70,000 DLH × ¥35 per DLH)... ¥2,450,000 Fixed cost element ... 1,500,000 3,950,000Total factory overhead cost... ¥16,950,000Problem 5-24 (45 minutes)