EXERCISE 5-12 (30 MINUTES)

50, - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH05 COST BEHAIVIOR ANALYSSIS AND USE
SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH05 COST BEHAIVIOR ANALYSSIS AND USE

50,000 DLH 75,000 DLH

Total factory overhead cost ... ¥14,250,000 ¥17,625,000Deduct: Indirect materials @ ¥100 per DLH*.... 5,000,000 7,500,000Rent ... 6,000,000 6,000,000Maintenance cost ... ¥ 3,250,000 ¥ 4,125,000 * ¥5,000,000 ÷ 50,000 DLH = ¥100 per DLH