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32. Nas Corporation's managers in the stamping department have been studying the overhead cost and the relationship with machine hours. Data from the most recent 12 months Month Overhead Machine hours January 5,030 2.730 February 1,600 600 March 7.210 3.403 April 4,560 2.200 May 6,880 3411 June 6.520 2,586 July 6,230 3,364 August 5,570 2411 September 7,728 3.960 October 5,810 2897 November 4.580 2.207 December 6.010 2864 The manager of the department has requested a regression analysis of these two variables. The statt person performing the analysis decided to exclude February. She observed the volume of activity was very low for that month because of two factors: A severe flue outbreak and an electrical fire that disrupted operations for about 10 working days Using the high-low point method. compute the fixed cost Nas Corporation's managers in the stamping department have been studying the overhead cost and the relationship with machine hours. Data from the most recent 12 months. Month Overhead Machine hours January 5,030 2.730 February 1.600 600 7.210 3,403 April March 4.560 2.200 6,880 3,411 June 6,520 July 2,411 May 2,586 6.230 3.364 August 5,570 September 7.728 3.960 October 5.810 2,897 November December 6.010 2.864 The manager of the department has requested a regression analysis of these two variables. The staff person performing the analysis decided to exclude February. She observed the volume of activity was very low for that month because of two factors: A severe flue outbreak and an electrical fire that disrupted operations for about 10 working days Using the high-low point method, how much is the estimated overhead costs for 3.000 machine hours? 4.580 2.207 5% 22. Senen Corporation has two two service departments (Maintenance and Security) and two producing departments (Assembly and Finishing). The following are the percentage usage of each department Use of Maintenance Dept. Use of Security Department Maintenance Security 10% Assembly 60% Finishing The maintenance department cost is P900.000 and Security Department cost is P500,000, Compute the service cost allocated to Security department using direct method. 40% 30% 55% 32. Nas Corporation's managers in the stamping department have been studying the overhead cost and the relationship with machine hours. Data from the most recent 12 months Month Overhead Machine hours January 5.030 2.730 February 1,600 600 March 7.210 3,403 April 4,560 2,200 May 6,880 3,411 June 6.520 2,586 July 6.230 3.364 August 5.570 2,411 September 7,728 3,960 October 5.810 2.897 November 4.580 2.207 December 6,010 2,864 The manager of the department has requested a regression analysis of these two variables. The statt person performing the analysis decided to exclude February, She observed the volume of activity was very low for that month because of two factors: A severe flue outbreak and an electrical fire that disrupted operations for about 10 working days. Using the high-low point method, compute the fixed cost. 11. The flexible budget of Coco Corp. In different levels of direct labor hours. Direct labor hours 20,000 30,000 40,000 Variable FOH 40.000 60.000 80.000 Fixed FOH 10,000 10.000 10.000 Each product needs 5 direct labor hours, and the company expects to produce 2,000 units in 2021. Calculate the total factory overhead rate per unit using direct labor hours as allocation base. 15. Jose Corp. Makes bottles using the latest automated technology. The company applies FOH cost to products on the basis of machine hours. The following are estimate used to determine factory overhead rate at the start of the year. Machine hours 150,000 Factory Overhead Cost 1,800,000 The company cost records shows the following actual cost incurred for the year. Machine hours 120,000 Factory Overhead Cost 1.700,000 Raw Materials 60,000 Work in Process (Includes FOH applied of P72.000) 200,000 Finished Goods (includes FOH applied of P360.000) 1,000,000 Cost of Goods Sold (includes FOH applied of P1,000,000) 2.800,000 Assume the variance is material, what is the adjustment of the Cost of Goods Sold? 16. Jose Corp. Makes bottles using the latest automated technology. The company applies FOH cost to products on the basis of machine hours. The following are estimate used to determine factory overhead rate at the start of the year. Machine hours 150.000 Factory Overhead Cost 1.800,000 The company cost records shows the following actual cost incurred for the year. Machine hours 120.000 Factory Overhead Cost 1.700.000 Raw Materials 60,000 Work in Process (Includes FOH applied of P72.000) 200,000 Finished Goods includes FOH applied of P360,000) 1.000.000 Cost of Goods Sold includes FOH applied of P1,008,000) 2,800,000 Assume ume the variance is material, what is the variance share of the Finished Goods Inventory account