9 42 X fx B C D E F Equipment depreciation: Materials Handling $ 15,000 Fixed $ 15,000 Fixed Equipment depreciation: Other $ 10,000 Fixed $ 10,000 Fixed Production suprvision: Molding $ 60,000 Fixed $ 63,000 Fixed Production supervision: Fabrication $ 65,000 Fixed $ 68,250 Fixed Production supervision: Assembly $ 58,000 Fixed $ 60,900 Fixed Indirect labor: Maintenance & Repairs $ 72,000 Fixed 75,600 Fixed Indirect labor: Materials Handling $ 68,000 Fixed 71,400 Fixed 1 Indirect labor: Engineering $ 170,000 Fixed 178,500 Fixed Indirect labor: Raw Materials Purchasing $ 93,000 Fixed 97,650 Fixed 5 Indirect labor: Quality Control $ 38,000 Fixed 39,900 Fixed Indirect labor: Packaging & Shipping $ 99,000 Fixed 103,950 Fixed Indirect materials: Molding $ 18,000 Variable Variable 8 Indirect materials: Fabrication $ 13,000 Variable Variable Indirect materials: Assembly $ 8,000 Variable Variable Utilities: Molding $ 24,000 Variable Variable Utilities: Fabrication $ 20,000 Variable Variable Utilities: Assembly $ 6,000 Variable Variable Utities: Plant lighting and other equipment $ 12,000 Fixed $ 12,240 Fixed 3 Utilities: Heating and cooling $ 24,000 Fixed $ 24,480 Fixed Property insurance $ 26,000 Fixed $ 26,520 Fixed 5 Liability insurance $ 18,000 Fixed $ 18,360 Fixed Medical insurance 1 Workers' compensation insurance Other salaries: Plant manager $ 45,000 Fixed $ 51,750 Fixed $ 13,000 Fixed 14,300 Fixed $ 165,000 Fixed $ 173,250 Fixed Other salaries: Accounting $ 89,000 Fixed $ 93,450 Fixed Other salaries: Administrative support $ 56,000 Fixed $ 58,800 Fixed Other salaries: Janitorial $ 48,000 Fixed $ 50,400 Fixed Other salaries: Security and grounds maintenance $ 44,000 Fixed $ 46,200 Fixed Property taxes $ 18,000 Fixed 18,540 Fixed Payroll taxes: Direct labor $ 79,000 Variable Variable Payroll taxes: Other $ 165,000 Fixed $ 173,250 Fixed Total Manufacturing Overhead Total direct labor hours Plantwide predetermined overhead rate $ 2,389,000 $ 2,295,690 41,400 42,500 58.07