Using the Comparative Schedule of Manufacturing Overhead and Operating

Expenses data in WP A.3, prepare a common-sized components calculations as a percentage of

sales for 20X9.

WP A.3 BRONY'S BIKES Prepared by: COMPARATIVE SCHEDULES OF MANUFACTURING OVERHEAD AND OPERATING EXPENSES For the Years Ended December 31, 20x9 and 20X8 Reviewed by: Date: MANUFACTURING OVERHEAD in thousands of dollars) Year Ended 12/31/20X9 Year Ended 12/31/20X8 of Sales of Sales Indirect Labor Depreciation of Factory Building Depreciation of Factory Equipment Property Taxes Manufacturing Supplies Payroll Taxes and Fringe Benefits Utilities Repairs and Maintenance Miscellaneous 5,500 2,000 $42,060 $6,000 $15,042 $13,200 $5,300 $2,000 $42,860 $5,800 $14,600 $12,400 $15,600 15.31% 4.43% 5.57% 0.41% 0.71% $1,222 $2,200 S2,000 $103,324 $101,719 36.33% OPERATING EXPENSES ses: Sales commissions Sales salaries Bad debts expense Product warranty Advertising Miscellaneous selling $16,500 $1,200 $500 $13,800 $900 $2,522 4.93% 0.32% 0.90% $3,311 $420 $23,070 $19,626 7.01% $7,550 $700 $800 $6,677 $2.200 2.38% Administrative salaries Research and development Patent amortization Payroll taxes and fringe benefits Depreciation-office building Depreciation-office fixtures $2.200 $800 0.29% S2,260 S300 $10,000 and equipment S320 $10,000 os and trucks 3.57% 0.26% Accounting and legal fees Other professional services Supplies Insurance Printing and postage Gain/loss on disposal of plant assets Miscellaneous administrative S20 200 S450 S520 (S4,000) S240 0.04% -1 .38% 0.02% ($3,850) $44 $22,704 S42,330 $22,700 0.00% 8.11% S45,770 15.12% The denominator for each expense item is from WP A.1 for 20x8 and 20x9 respectively stated in 000s