TIGER FURNISHINGS Analysis of Overhead Accounts Manufacturing Overhead Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Overhead Cost Pool Estimate Assignment $ 1,800 Machine-hour related 5,000 Direct labor cost related 10,600 Direct labor cost related 25,800 Direct labor cost related 32,100 Machine-hour related 14,400 Machine-hour related 85,300 Direct labor cost related Data from Exercise 39: Basic Dominator Total Units produced Machine hours Direct labor hours 1000 4500 3000 250 2500 2000 1250 7000 5000 Direct materials Direct labor 10000 64500 3750 35500 13750 100000 Computation of overhead costs by overhead cost pools: Mach. Hour Related Direct Labor Cost Related Total Manufacturing Overhead Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Total Total Costs = IF(F30="",",IF(F30=288750 "Corre = IF(F35="","",IF(F35=6.9,"Correct!". Computation of machine hour pool rate: Total estimate of overhead Estimate of machine hours Burden rate per machine hour Computation of labor cost pool rate: Total estimate of overhead Estimate of direct labor costs Direct labor cost rate Computation of product costs: !!!! =IF(F40="" "IF(F40=1.267, "Correct Basic Dominator Total Direct material Direct labor Overhead: Machine related Labor related Total overhead Total Cost =IF(D50- IFIAND(D50> = 187271 =IF(E50""" IF(AND(E50>= 101478.! =IF(F50=' IFIAND(F50% = 288750 Units produced Unit Cost =IF(D53= "","" ,IF(AND(D53>= 187,D5: = IF(E53="",",IF(AND(E53)=405.5,E