Can anyone explain to me how to get the manufacturing overhead number?
Thank you!
Trees | Sod | ||
Selling Price Per Unit | $ 12.99 | $ 0.38 | |
Direct Materials Per Unit | $ 0.99 | $ 0.01 | |
Direct Labor Per Unit | $ 2.00 | $ 0.09 | |
Direct Labor Hours Per Unit | 0.2 | 0.009 | |
Estimated Annual Production and Sales | 8,908 | 1,556,851 | units |
Estimated Overhead (last year's numbers) | |||
Planting | 47,000 | ||
Irrigation | 19,000 | ||
Product Support | 19,046 | ||
Harvesting | 21,567 | ||
Inspections | 4,564 | ||
Property Taxes | 6,754 | ||
TOTAL | 117,931 | ||
Estimated Total Direct Labor Hours | 15793.259 | DO NOT ROUND | |
Predetermined Overhead Rate | 7.467173178 | DO NOT ROUND | |
Traditional Costing | |||
Sales | $ 115,714.92 | $ 591,603.38 | |
Direct Materials | $ 8,818.92 | $ 15,568.51 | |
Direct Labor | $ 17,816.00 | $ 140,116.59 | |
Manufacturing Overhead | $ 13,303.52 | 104,627.48 | HOW?? |
Product Margin | $ 75,776.48 | $ 331,290.80 | |
per unit | $ 8.51 | $ 0.21 |
rate positively ..
Computation of overhead cost for department | ||||||
Total cost | ||||||
Planting | 47,000 | |||||
Irrigation | 19,000 | |||||
Product Support | 19,046 | |||||
Harvesting | 21,567 | |||||
Inspections | 4,564 | |||||
Property Taxes | 6,754 | |||||
TOTAL | 117,931 | |||||
Total hour | ||||||
Trees | =0.2*8908 | 1,781.60 | ||||
Sod | =1,556,851*.009 | 14,011.66 | ||||
Total hour | 15,793.26 | |||||
Overhead rate = 117931/15793.26 | 7.467 | |||||
therefore overhead = Overhead rate * number of hr | ||||||
Trees overhead = 7.467*1781.6 | 13303.52 | |||||
Sod overhead =7.467*14011.66 | 104627.48 |
Can anyone explain to me how to get the manufacturing overhead number? Thank you! Trees Sod...
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please help thank you!
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and the variable manufacturing overhead is $9 per direct
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Please explain how you get your answer.
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can
anyone show me the steps on figuring this out?
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