Exercise 11-7 (15 minutes)
Note: With the exception of the number of cars, all amounts below are in
Swiss francs.
Lavage Rapide
Flexible Budget
For the Month Ended August 31
Cost
Formula Activity (cars)
Overhead Costs (per car) 8,000 9,000 10,000
Variable overhead costs:
Cleaning supplies ... 0.80 6,400 7,200 8,000
Electricity ... 0.30 2,400 2,700 3,000
Maintenance ... 0.20 1,600 1,800 2,000
Total variable overhead cost... 1.30 10,400 11,700 13,000
Fixed overhead costs:
Operator wages ... 9,000 9,000 9,000
Depreciation ... 6,000 6,000 6,000
Rent... 8,000 8,000 8,000
Total fixed overhead cost ... 23,000 23,000 23,000
Total overhead cost ... 33,400 34,700 36,000
© The McGraw-Hill Companies, Inc., 2006. All rights reserved.
Solutions Manual, Chapter 11 651
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