Exercise 11-1 (15 minutes)
Emory Corporation
Flexible Budget
Cost
Formula Machine-Hours
(per MH) 15,000 20,000 25,000
Variable costs:
Utilities... $0.30 $ 4,500 $ 6,000 $ 7,500
Indirect labor... 1.40 21,000 28,000 35,000
Supplies ... 0.20 3,000 4,000 5,000
Maintenance... 0.10 1,500 2,000 2,500
Total variable cost... $2.00 30,000 40,000 50,000
Fixed costs:
Indirect labor... 52,000 52,000 52,000
Maintenance... 18,000 18,000 18,000
Depreciation ... 90,000 90,000 90,000
Total fixed cost... 160,000 160,000 160,000
Total overhead cost ... $190,000 $200,000 $210,000
© The McGraw-Hill Companies, Inc., 2006. All rights reserved.
Solutions Manual, Chapter 11 645
Bạn đang xem exercise 11- - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH11 FLEXIBLE BUDGETS AND OVERHEAD ANALYSIS
