The cost formulas for Swan Company's manufacturing overhead costs are given below. The costs cover a range of 20,000 to 40,000 machine-hours.

Overhead Costs	Cost Formula
utilities	$20,600 plus $0.10 per machine-hour
maintenance	$40,000 plus $1.60 per machine-hour
supplies	$0.30 per machine-hour
indirect labor	$130,000 plus $0.70 per machine-hour
depreciation	$70,000

Required:

Prepare a flexable manufacturing overhead budget assuming a budgeted level of activity of 30,000 machine-hours. Include all costs in your flexable budget.

	Per Unit	Total
Variable Costs:	_________	_________
total variable costs
Fixed Costs:		_________
Total Fixed Costs

Calculate the predetermined overhead rate.

Predetermined overhead rate = ________________

Calculate the variable portion of the predetermined overhead rate.

Variable portion of the predetermined overhead rate = ______________

Calculate the fixed portion of the predetermined overhead rate.

fixed portion of the predetermined overhead rate = ______________