Respuesta :
Answer:
the total budgeted factory overhead for November is : 2) $110,000.
the budgeted direct labor hours for December must be : 3) 9,000 hours.
total budgeted factory overhead per direct labor hour is : 1) $14.38
Explanation:
To determine the budgeted factory overhead for November, prepare a budgeted factory overhead for November as follows :
November
Budgeted Variable factory overhead ($5.00 × 7,000 hours)  = $35,000
Budgeted Fixed factory overhead                       = $75,000
Total budgeted factory overhead                        = $110,000
December
Total Cash Disbursements                             = $105,000
Less Budgeted Fixed factory overhead  ($75,000 - $15,000) =  $60,000
Budgeted Variable factory overhead                     =  $45,000
Therefore, budgeted direct labor hours = $45,000 / $5.00
                                 = 9,000 hours.
December
Budgeted Variable factory overhead ($5.00 × 8,000 hours)  = $40,000
Budgeted Fixed factory overhead                       = $75,000
Total budgeted factory overhead                        = $115,000
Therefore, total budgeted factory overhead per direct labor hour = $115,000 / 8,000 hours = $14.375
Which is $14.38 (rounded)
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