124 125 Part 7: (10 marks) 126 NFT manufacturing overhead (OH) is applied to units based on direct labour hours. 127 The variable manufacturing OH rate is $12 per direct labour hour. 128 Fixed manufacturing OH is 25,000 per month and includes $5,000 of depreciation. 129 130 Manufacturing Overhead Budget 131 132 July August September Quarter 133 134 Budgeted Direct Labour Hours 135 Variable mfg OH Rate 136 Variable mfg OH Costs 137 Fixed mfg OH costs 138 Total mfg OH costs 139 140 Less: Non cash Costs 141 Cash Disbursements for mfg OH 142 143 144 Part 8: (10 marks) 145 124 125 Part 7: (10 marks) 126 NFT manufacturing overhead (OH) is applied to units based on direct labour hours. 127 The variable manufacturing OH rate is $12 per direct labour hour. 128 Fixed manufacturing OH is 25,000 per month and includes $5,000 of depreciation. 129 130 Manufacturing Overhead Budget 131 132 July August September Quarter 133 134 Budgeted Direct Labour Hours 135 Variable mfg OH Rate 136 Variable mfg OH Costs 137 Fixed mfg OH costs 138 Total mfg OH costs 139 140 Less: Non cash Costs 141 Cash Disbursements for mfg OH 142 143 144 Part 8: (10 marks) 145