The direct labour budget of Yuvwell Corporation for the upcoming fiscal year contains the following details concerning budgeted direct

labour$-$nours

Budgeted direct labour$-$hours

ist

Quarten

$9,600$

$2$nd

Quarter

$9,000$

$3$rd

Quarter

$9,300$

$4$th

Quarteni

$10,100$

The company's variable manufacturing overhead rate is $$4\mathrm{.}00$ per direct labour$-$hour and the company's fixed manufacturing overhead is $$64,000$ per quarter. The only non$-$cash item included in fixed manufacturing overhead is depreciation, which is $$16,000$ per quarter.

Required:

$1.$ Complete the company's manufacturing overhead budget for the upcoming fiscal yeari

Yuvwell Corporation

Manufacturing Overhead Budget

$1$st Quarter

$2$nd Quarten

$3$rd Quarter

$4$th Quarter

Year

Variable manufacturing overhead

Fixed manufacturing overhead

Total manufacturing overhead

Less depreciation

Cash disoursements for manufacturing overhead

$2.$ Compute the company's manufacturing overhead rate $($including both variable and fixed manufacturing overhead$)$ for the upcoming

fiscal year.

lotal budgeted manufacturing overhead for the year

Budgeted direct labour$-$hours for the year

Predetermined overhead rate for the year

$<$