The Following information has been used by YK & Co. in preparing its budget for January and February 2009,

January 2009 February 2009

Units to be sold 90,000 110,000

Units to be produced 120,000 100,000

Direct labour hours 240,000 200,000

Insurance of factory Rs. 200,000 Rs. 200,000

Salaries: selling Rs. 130,000 Rs. 130,000

Depreciation (factory building and machinery) Rs. 100,000 Rs. 100,000

Light and heat (factory) Rs. 340,000 Rs. 300,000

Advertising Rs. 150,000 Rs. 150,000

Indirect Factory Labour Rs. 380,000 Rs. 330,000

Factory Supplies Rs. 300,000 Rs. 250,000

Direct material consumption Rs. 600,000 Rs. 500,000

Lubricants for factory machine Rs. 180,000 Rs. 150,000

Note:

1. No need to enter currency symbol like Rs, $ and so on

2. No need to enter comma between values

3. No need to enter % sign, if answer is in %

4. No need to enter % value in decimal like do not put 0.12 instead of 12.

5. If the answer is in decimal so enter the value in 2 decimal places (2 digits after point)

6. If value come in minus so value should be written in brackets for example (1000)

Please read instruction carefully before enter the value in input box, otherwise teacher will not be responsible for any consequences

Required:

(a) Variable cost per hour for Light & heat (b) Variable cost per hour for Indirect Factory Labor (c) Variable cost per hour for Factory Supplies (d) Variable cost per hour for Lubricants for factory machine (e) Total Variable cost per hour (f) Fixed FOH for Light & heat (g) Fixed FOH for Indirect Factory Labor (h) Fixed FOH for Factory Supplies (i) Fixed FOH for Lubricants for factory machine (j) Total Fixed FOH