Both Questions please: I have answers but I am not sure I did them right.

3. Table 4 gives you the information for the last six months on the manufacturing overhead cost and machine hours. Using the high/low method of cost estimation and this information, determine the fixed and variable portions of the manufacturing overhead cost. (You will need this information to complete Table 5). Machine hours have been determined as the best cost driver for manufacturing OH. It takes one machine hour to make 200 cases of cookies.
4. Table 5 is where you will list all your production cost (DM, DL, MOH), separated into their fixed and variable components. Note this table wants variable cost per unit and annual fixed cost.

Check figure : Total fixed cost $130,800

Actual Overhead cost for the last six months

	Machine hours	OH Cost
Month 1	320	$16,600
Month 2	200	$14,500
Month 3	420	$18,460
Month 4	500	$19,900
Month 5	220	$14,860
Month 6	210	$14,680

Table 5: Variable and Fixed Costs

COSTS Description VARIABLE Cost per unit FIXED Cost per Year

TOTAL

If a cost is mixed, put the fixed amount in the fixed column and the variable amount in the variable column.

CVP Calculations:

Table 1: Direct Materials

Material	Quantity per unit	Cost	Total per unit
Cookie Ingredients	240 grams	$0.0065	$1.56
Filling	90 grams	0.0080	0.72
Packaging 1	1 box	0.2000	0.20
Packaging 2	30 wrappers	0.0250	0.75
Total cost			$3.23

Table 2: Direct Labor

Job description	Hours per unit	Rate	Total cost
Processor	0.30	$18.00	$5.40
Baker	0.04	18.00	0.72
Packager	0.02	18.00	0.36
Total cost			$6.48

Table 3: YEARLY OVERHEAD COSTS

Cost description	Amount
Indirect material	$14,400
Indirect labor	72,000
Machine Maintenance	19,200
Electricity	6,380
Depreciation	21,600
Quality testing	54,950
Total	$188,530