1. Total overhead from the flexible
budget at the denominator activity
Predetermined= overhead rate Denominator activity
$225,000
= 30,000 DLHs
=$7.50 per DLH
Variable element: $57,000 ÷ 30,000 DLHs = $1.90 per DLH
Fixed element: $168,000 ÷ 30,000 DLHs = $5.60 per DLH
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