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Manufacturing Cost Budget Hubert Products produces a product with the following standard costs: Unit Costs:Direct materials:Wood: 11 square feet at $28$308Hardware kits (screws, etc)18$ 326Direct labor 0
Manufacturing Cost Budget
Hubert Products produces a product with the following standard costs:
Unit Costs:Direct materials:Wood: 11 square feet at $28$308Hardware kits (screws, etc)18$ 326Direct labor 0.5 hours at $42 per hour21Variable overhead, per unit13Total variable costs per unit$ 360Fixed costs per month (rent, utilities, supervision)$75,000
Management plans to produce 9,000 units in April 2017.
Prepared a manufacturing cost budget for April 2017.
Hubert ProductsManufacturing Cost BudgetFrom the Month of April 2017Direct materialsWoodHardware kitsDirect laborVariable overheadFixed manufacturing overheadTotal manufacturing costs
Expert Solution
| Hubert Products | ||
| Manufacturing Cost Budget | ||
| From the Month of April 2017 | ||
| Direct materials | ||
| Wood | 2772000 | |
| Hardware kits | 162000 | 2934000 |
| Direct labor | 189000 | |
| Variable overhead | 117000 | |
| Fixed manufacturing overhead | 75000 | |
| Total manufacturing costs | 3315000 | |
| Hubert Products | ||
| Manufacturing Cost Budget | ||
| From the Month of April 2017 | ||
| Direct materials | ||
| Wood | =9000*308 | |
| Hardware kits | =9000*18 | =2772000+162000 |
| Direct labor | =9000*21 | |
| Variable overhead | =9000*13 | |
| Fixed manufacturing overhead | 75000 | |
| Total manufacturing costs | =2934000+189000+117000+75000 | |
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