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Zelmer Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for

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Zelmer Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2020. The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours, Rate per Direct Labor Hour $0.40 Variable costs Indirect labor Indirect materials Factory utilities Factory repairs Annual Fixed Costs Supervision $48,000 Depreciation 18,000 0.50 0.30 Insurance 12.000 0.20 Rent 30,000 The master overhead budget was prepared on the expectation that 480,000 direct labor hours will be worked during the year. In June, 41,000 direct labor hours were worked. At that level of activity, actual costs were as shown below. Variable-per direct labor hour: indirect labor $0.44, indirect materials $0.48, factory utilities $0.32, and factory repairs $0.25. Fixed: same as budgeted. (a) Prepare a monthly manufacturing overhead flexible budget for the year ending December 31, 2020, assuming production levels range from 35,000 to 50.000 direct labor hours. Use increments of 5,000 direct labor hours. (List variable costs before fixed costs.) ZELMER COMPANY Monthly Manufacturing Overhead Flexible Budget Ironing Department For the Year 2020 Actlvity Level Direct Labor Hours 43300 Variable Costs Indirect Labor Indirect Materials Factory Utilities Factory Repairs Total Variable Costs TIIT TIITO JINTI TUTE Fixed Costs Supervision Depreciation Insurance Rent (b) Prepare a budget report for June comparing actual results with budget data based on the flexible budget. (List variable costs before fixed costs.) ZELMER COMPANY Ironing Department Manufacturing Overhead Flexible Budget Report For the Month Ended June 30, 2020 Di F Un Neithi nor Budget Actual Costs Direct Labor Hours Variable Costs Indirect Labor Indirect Materials Factory Utilities Factory Repairs Total Variable Costs III till! DIIII III OOOOO ** Fixed Costs Supervision Depreciation Insurance (d) State the formula for computing the total budgeted costs for the Ironing Department. (Round variable cost per unit to 2 decimal places, e.g. 1.55) The formula is total fixed costs + variable costs of $ per direct labor hour

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