Total variable manufacturing cost formula
[DOC File]gar003, Chapter 3 Systems Design: Job-Order Costing
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10. Tropical Manufacturing Corporation is using the following flexible-budget formula for annual indirect labor cost: Total cost = P12,000 + P0.75 per machine hour. For the month of June, the operating budgets are based upon 10,000 hours of planned machine time. Indirect labor costs included in this planning budget are . a. P7,500 b. P8,500 c ...
[DOC File]Standard Costs and Variance Analysis
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Total variable manufacturing cost per unit = Direct materials + Direct labor + Manufacturing overhead = $36.10 + $48.00 + $20.70 = $104.80 41. Carcia Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product.
[DOC File]BUDGETING - CPA Diary
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Actual variable cost per unit: 515,000 ÷ 130,000 = $3.96. Budgeted variable cost per unit: 240,000 ÷ 120,000 = $2.00. 3. A zero total static-budget variance may be due to offsetting total flexible-budget and total sales-volume variances. In this case, these two variances exactly offset each other: Total flexible-budget variance $15,000 ...
[DOCX File]Chapter 3
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Total budgeted cost at 30,000 hours $1,464,000 Total variable cost at 30,000 hours (30,000 ( $38) 1,140,000 Fixed overhead cost $ 324,000 17.65 (continued) Thus, the flexible budget formula is as follows: Total production cost = $38X + $324,000 where X = number of machine hours allowed.
[DOC File]Consider the following costs:
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Jun 30, 2010 · Total variable cost per unit = Direct material + Direct labor + Variable manufacturing overhead = $4.00 + $3.50 + $2.40 = $9.90 There are no fixed direct materials or direct labor, so the total fixed costs would be equal to the fixed cost portion of manufacturing overhead, or $7,600
[DOC File]Flexible Budgets and Overhead Analysis
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Jul 28, 2010 · Total variable cost per unit = Direct material + Direct labor + Variable manufacturing overhead = $4.00 + $3.50 + $2.40 = $9.90 There are no fixed direct materials or direct labor, so the total fixed costs would be equal to the fixed cost portion of manufacturing overhead, or $7,600.
Total Variable Cost Formula | Calculator (Examples with ...
The second step is to estimate the total fixed manufacturing overhead cost for the coming period and the variable manufacturing overhead cost per unit of the allocation base. The third step is to use the cost formula . Y = a + bX. to estimate the total manufacturing overhead cost (the numerator) for …
[DOC File]CHAPTER 17
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C. Variable costing approach because of sales exceeding the production for the period. D. Variable costing approach because of production exceeding the sales for the period. 34. Henley Company uses a standard cost system in which it applies manufacturing overhead to units of product on the basis of direct labor hours.
[DOC File]Cost Behavior: Analysis and Use
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The company's cost formula for variable manufacturing overhead is $4.60 per MH. The company had budgeted its fixed manufacturing overhead cost at $65,000 for the month. During the month, the actual total variable manufacturing overhead was $22,080 and the actual total fixed manufacturing overhead was $63,000.
[DOC File]Hartl Corporation is a single product firm with the above ...
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At an activity level of 6,900 machine-hours in a month, Zelinski Corporation’s total variable maintenance and repair cost is $408,756 and its total fixed maintenance and repair cost is $230,253. What would be the total maintenance and repair cost, both fixed and variable, at …
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