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The November monthly factory overhead cost budget for Brass Ltd. at normal capacity of 10,000 units or 5,000 direct labor hours follows: Variable: Power $
The November monthly factory overhead cost budget for Brass Ltd. at normal capacity of 10,000 units or 5,000 direct labor hours follows:
Variable: | |
Power | $ 6,000 |
Supplies | 12,000 |
Maintenance | 15,000 |
Total variable factory overhead | 33,000 |
Fixed: | |
Supervisory salaries | 24,000 |
Depreciation of buildings and equipment | 8,000 |
Lights and heat | 6,000 |
Property tax and insurance | 22,000 |
Total fixed factory overhead | 60,000 |
Total factory overhead | $93,000 |
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