Jennings Manufacturing gathered the following flexible budget information:

Percent of normal capacity 80% 100%
Standard direct labor hours 56,000 70,000
Total budgeted variable overhead cost $104,000 $130,000
Total budgeted fixed overhead cost $100,000 $100,000

How much is the total budgeted overhead cost at 90% of normal capacity?
A) $230,000
B) $100,000
C) $217,000
D) $207,000

C
Explanation: C)
Standard direct labor hours at 100% of capacity 70,000
Target % of capacity 90%
Direct labor hours at target % of capacity 63,000

Total budgeted variable manufacturing overhead $130,000
Standard direct labor hours 70,000
Variable manufacturing overhead per unit (same at all levels) $1.86
Direct labor hours at target % of capacity 63,000
Variable manufacturing overhead at target % capacity $117,000
Total budgeted fixed manufacturing overhead $100,000
Total budgeted manufacturing overhead at target capacity $217,000

Business

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