[問題] 初會原文題
The direct labor budget of Yuvwell Corporation for the upcoming fiscal year
contains the following details concerning budgeted direct labor-hours:
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
Budgeted direct
labor-hours 5,000 4,550 5,300 5,650
The company's variable manufacturing overhead rate is $2 per direct
labor-hour and the company's fixed manufacturing overhead is $39,000 per
quarter. The only non cash item included in fixed manufacturing overhead is
depreciation, which is $11,000 per quarter.
Compute the company's manufacturing overhead rate (including both variable
and fixed manufacturing overhead) for the upcoming fiscal year.(Round your
answer to 2 decimal places.)
Manufacturing overhead rate for the year ( )
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