=+PI 3-1 Sales, production, direct materials purchases, and direct labor cost budgets SPREADSHEET

/ 3. Total direct materials purchases,

$9,806,650 Variable overhead cost:

Indirect factory labor $49,000 Power and light 12,000 Indirect materials 32,000 Total variable cost $ 93,000 Fixed overhead cost:

Supervisory salaries $35,000 Depreciation of plant and equipment 28,400 Insurance and property taxes 21,600 Total fixed cost 85,000 Total factory overhead cost $178,000