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Sagot :
Answer:
a. Total number of budgeted direct labor hours for the year = Direct labor hours for night lights + Direct labor hours for desk lamps
= 30,000*1/2 + 40,000*2
= 15,000 + 80,000
= 95,000 hours
b. Single plant-wide factory overhead rate using direct labor hours = Budgeted factory overhead / Budgeted factory hours
= $403,750 / 95,000 hours
= $4.25 per hour
c. Per unit factory overhead = Number of hours required to complete one unit * Factory overhead rate per hour
Night light
Per unit factory overhead = 0.5 * 4.25
Per unit factory overhead = $2.125 per unit
Desk lamp
Per unit factory overhead = 2 * 4.25
Per unit factory overhead = $8.50 per unit
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