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Agenda Today

Agenda Today. Go over assigned problems Answer questions Take quiz. HFD 8-29, part a. Budgeted number of machine-hours planned: Machine hours = planned production  utilization rate Machine hours = 17,760  2 hrs./unit = 35,520 machine hours. HFD 8-29, part b.

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Agenda Today

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  1. Agenda Today • Go over assigned problems • Answer questions • Take quiz A&MIS 525

  2. HFD 8-29, part a. Budgeted number of machine-hours planned: Machine hours = planned production  utilization rate Machine hours = 17,760  2 hrs./unit = 35,520 machine hours A&MIS 525

  3. HFD 8-29, part b. BICRf = BF/machine hours = $6,961,920/35,520 hours = $196 per machine hour A&MIS 525

  4. HFD 8-29, part c. BICRv = v = (vDQ)/DQ = $1,420,800/35,520 hours = $40 per machine hour A&MIS 525

  5. HFD 8-29, part d. The budgeted volume of machine hours allowed can be calculated from knowing the allocated variable indirect cost = the standard hours allowed  $40/hr., or $1,536,000 = SQ  $40/hr. SQ = $1,536,000/$40/hr. SQ = 38,400 machine hours A&MIS 525

  6. HFD 8-29, part e. The budgeted volume of machine hours allowed is equal to the number of units produced times the standard number of machine hours per unit. That is, SQ = 38,400 hrs. = No. of units  2hrs./unit, so No. of units = 38,400 hrs./2 hrs. per unit = 19,200 units A&MIS 525

  7. HFD 8-29, part f. The actual number of machine hours used per unit is equal to the actual machine hours used divided by the actual units produced, or 36,480 hrs. /19,200 units = 1.9 hrs./unit A&MIS 525

  8. HFD 8-29, part g. The allocated amount of fixed indirect cost is equal to the standard quantity of machine hours allowed for the output achieved, times the BICRf, or 38,400 hrs.  $196 per machine hour = $7,526,400 A&MIS 525

  9. A&MIS 525

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