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Brief tercise 23-6 For Rocheine, va manfattning overhead costs are expected to be 120.240 in the first quarter of 2017, with
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Manufacturing Overhead Budget
For the Year Ending December 31, 2017
Quarter
1 2 3 4 Year
Variable costs 20240 24630 29020 33410 107300
Fixed costs 35160 35160 35160 35160 140640
Total manufacturing overhead 55400 59790 64180 68570 247940
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