Budgeted Cost and Other relevant data and actual factory survey for 2015 operation of Sobrang Dami

Manufacturing follows:

Budgeted Cost and Other Relevant Data: Building Content

Horse Machine and

Dept. Flr. Area Power Kilowatt Hrs No. of Emp Est. Requisition Equipment
Cutting 300 1,500 1,200 30 600,000 20,000
Sewing 400 200 700 70 80,000 150,000
Ironing 300 300 600 30 120,000
Production Planning and Control 120 100 120 10 10,000
Materials Handling 120 30 100 8 5,000
Personnel 60 30 80 5 25,000
Total 1,300 2,160 2,800 153 840,000 170,000

Allocation
Estimated direct and indirect deparmental cost Base Total Cutting Sewing Ironing
Supervision 424,480 94,000 92,480 80,000
Indirect Labor 104,000 30,000 24,000 21,000
Labor Fringe Benefits 102,920 18,491 25,748 22,581
Indirect Materials 72,500 10,500 35,000 22,000
Insurance - Bldg Contents 4,600 500 2,000 700
Insurance - Bldg 69,000.00 15,923.08 21,230.77 15,923.08
Depreciation - Machine and Equipments 10% /yr 2,000 15,000
Depreciation - Building 52,000
Electric Power 54,000
Light 35,000
Telephone and Water 11,150

Factory Survey
Horse Machine and
Dept. Flr. Area Power Kilowatt Hrs No. of Emp Est. Requisition Equipment
Cutting 300 1,350 1,140 32 590,000 20,000
Sewing 400 180 665 68 75,000 150,000
Ironing 300 270 570 28 124,000
Production Planning and Control 120 90 114 11 11,000
Materials Handling 120 27 95 9 5,600
Personnel 60 27 76 6 24,500

Total Cutting Sewing Ironing

Actual Departmental Expenses before distribution of service
department cost 915,268 230,613 235,895 192,500

A) Compute for the Overhead Rate, Applied Overhead, and Under or Over Applied Overhead, assuming the company applies overhead based only on direct la

B) Compute for the Factory Overhead Rate, assuming overhead bases for Cutting, Sewing and Ironing were Labor Hours Machine Hours and Unit of Productio
Allocate Actual Departmental cost and determine the related variances in overhead for each department..
 Building Contents

Inventory and Machine Units of

Others Total Labor Hours Hours Production
30,000 50,000 50,000 8,000 9,000
50,000 200,000 200,000 100,000 8,000
70,000 70,000 70,000 7,500
30,000 30,000 30,000
100,000 100,000 100,000
10,000 10,000 10,000
290,000 460,000 460,000 108,000 24,500

Production Plan. Materials

and Control Handling Personnel
50,000 48,000 60,000
8,000 9,000 12,000
14,400 12,200 9,500
1,800 1,700 1,500
300 1,000 100
6,369.23 6,369.23 3,184.62

Inventory and Machine Units of

Others Total Labor Hours Hours Production
32,000 52,000 34,000 8,300 8,800
45,000 195,000 118,000 98,000 7,200
66,000 66,000 39,000 7,100
32,000 32,000 11,500
95,000 95,000 12,000
12,000 12,000 5,200

Production Plan. Materials

and Control Handling Personnel

88,160 81,900 86,200

erhead based only on direct labor hours.

e Hours and Unit of Production respectively.