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Sagot :
The budgeted factory-overhead rate =[tex]55001.4[/tex]
The budgeted factory-overhead rate is generally calculated by dividing Budgeted Factory Costs by Budgeted Hours or Budgeted Direct Labor Hours
The budgeted factory-overhead rate =FC+VC/T
[tex]= $55,000 +$1,400/$1,000=55001.4[/tex]
The manufacturing overhead cost to produce one unit is calculated by dividing the total manufacturing overhead by the number of units produced. The manufacturing overhead budget variance is the difference between the actual amount of fixed manufacturing overhead and the estimated amount (the amount budgeted when setting the overhead rate prior to the start of the year). By dividing the $50,000 total production overhead by the 10,000 units produced, $5 results.
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