Budgeted labor-hours Overhead Costs Manufacturing Overhead Budget For the Year Ended December 31, 2024 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr Year 2291 2127 2361 2621 9400 Variable costs: Per DLH Indirect labor $3.00 $ Lubricants Power Other Total variable costs $ 6,873.75 $ $4.00 $ 9,165.00 $ $3.20 $ 7,332.00 $ 7,555.24 $ 8,386.31 $1.00 $ 2,291.25 $ 2,361.01 $ 2,620.72 11.20 $ 25,662.00 $ 23,822.82 $ 26,443.33 $ 29,352.10 6,381.11 $ 8,508.15 $ 7,083.03 $ 7,862.17 $ 28,200.07 9,444.05 $ 10,482.89 $ 37,600.09 6,806.52 $ 2,127.04 $ $ 30,080.07 9,400.02 $ 105,280.25 Fixed costs: Depreciation Per QTR $ Supervisory salaries 906.25 $ $20,000.00 906.25 $ $ 20,000.00 Insurance Rent Other Total fixed costs Total overhead costs Less: Noncash expe Cash disbursements for overhea $48.668.25 $ 46.829.07 906.25 $ $ 20,000.00 $ $500.00 $ 500.00 $ 500.00 $ 500.00 $1,200.00 $ 1,200.00 $ 1,200.00 1,200.00 $ $400.00 $ 400.00 $ 400.00 400.00 $ 23.006.25 $ 23,006.25 $ 23,006.25 $ 23,006.25 $ 23,006.25 $ $ 49.449.58 $ 52.358.35 $ 906.25 $ 906.25 20,000.00 $ 20,000.00 $ 3,625.00 $ 80,000.00 500.00 $ 2,000.00 1,200.00 $ 4,800.00 400.00 $ 1,600.00 92,025.00 197.305.25 $ 906.25 $ $47.762.00 906.25 $45,922 82 $ 906.25 $ $ 48,543 33 906.25 $ $51,452 10 $ 3.625.00 193,680 25 Predetermined Rates per Direct Labor Hour: Variable from above: Fixed calculation: Estimated fixed overhead for Year / Estimated total labor hours for Year = $ 11.20 $ 92.025.00 $ 9,400.02 $ 9.79 Assumpt Variable manufacturing overhead costs will include indirect labor, Lubricants, Power, and other, of $3.00 $4.00 $3.20 and $1 per direct labor hour, respectively. Fixed manufacturing overhead costs per quarter will include Supervisory salaries, Insurance, Rent and other of $20,000 $500 $1,200 and END OF PHASE II Standard Cost Card: For the Year Ended December 31, 2024 $400 respectively. END OF PHASE II Item Quantity Cost Total Plastic Rubber 40 $ 2.50 $100.00 50 $3.00 $150.00 Direct Labor 2.50 $12.00 $30.00 Manufacturing Overhead 2.50 $ 11.20 $28.00 Fixed manufacturing overhead (base DLH) Total variable cost per unit Total absorption cost per unit $308.00 2.50 $ 9.79 $24.47 $332.47