Dans la socit XYZ, un niveau d'activit de 80 000 heures-machine, les frais indirects de fabrication totaux taient de 223 000 $. De ce montant, les services publics taient de 48 000 $ (tous variables) et l'amortissement tait de 60 000 $ (tous fixes). Le solde des frais indirects de fabrication tait constitu de frais d'entretien (semi-variables). 100 000 heures machine, les frais d'entretien s'levaient 130 000 $. Supposons que tous les niveaux d'activit mentionns dans cette question se situent dans le segment significatif

b) Quel est le total des frais indirects de fabrication fixes pour XYZ Inc ?

A) 60 000 $ B) 130 000 $ C) 55 000 $ D) 115 000 $

EN

In XYZ Company, at an activity level of 80,000 machine hours, total manufacturing overhead was $223,000. Of this amount, utilities were $48,000 (all variable) and depreciation was $60,000 (all fixed). The balance of the manufacturing overhead was maintenance costs (semi-variable). At 100,000 machine hours, maintenance costs were $130,000. Assume that all of the activity levels mentioned in this question are in the significant segment

b) What is the total fixed manufacturing overhead for XYZ Inc?

A) 60 000 $ B) 130 000 $ C) 55 000 $ D) 115 000 $