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The direct labor budget of Yuvwell Corporation for the upcoming fiscal year contains the following details concerning budgete
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1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year
Budgeted direct labor hours 10800 9600 9900 10700 41000
Variable manufacturing overhead rate 5.50 5.50 5.50 5.50 5.50
Variable manufacturing overhead 59400 52800 54450 58850 225500
Fixed manufacturing overhead 76000 76000 76000 76000 304000
Total manufacturing overhead 135400 128800 130450 134850 529500
Deduct depreciation 19000 19000 19000 19000 76000
Cash disbursements for manufacturing overhead 116400 109800 111450 115850 453500
2
Total budgeted manufacturing overhead for the year 453500
Budgeted direct labor-hours for the year 41000
Manufacturing overhead rate 11.06
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