Respuesta :
Answer:
$409185
Explanation:
Given: Budgeted output units: 28,475 units
Budgeted machine-hours: 17,085 hours
Budgeted variable manufacturing overhead costs for 28,475 units: $358,785
Actual output units produced: 32,475 units
Actual machine-hours used: 15,000 hours
Actual variable manufacturing overhead costs: $384,060.
First, we will find Budgeted machine hour per unit produced.
Budgeted machine hour per unit produced= [tex]\frac{Budgeted\ machine\ hour}{Budgeted\ units}[/tex]
⇒[tex]Budgeted machine hour per unit produced= 17085\div 28475= 0.6[/tex]
∴Budgeted machine hour per unit produced= 0.6
Budgeted machine hours allowed for 32475 units= [tex]32475\times 0.6= 19485[/tex]
Budgeted variable overhead rate per machine hour= [tex]\textrm {Budgeted variable manufacturing overhead costs}\div Budgeted\ machine\ hours[/tex]
Budgeted variable overhead rate per machine hour= [tex]358785\div 17085= \$ 21[/tex]
Now, lets find out flexible budget amount.
Flexible budget amount= [tex]\textrm{Budgeted machine hours allowed}\times \textrm{Budgeted variable overhead rate}[/tex]
Flexible budget amount= [tex]19485\times \$ 21= \$ 409185[/tex]
∴Flexible budget amount for variable manufacturing overhead= $409185
