Atlanta Company is preparing its manufacturing overhead budget for 2014. Relevant data consist of the following.
| Units to be produced (by quarters): 10,900, 12,800, 14,200, 16,300. |
| Direct labor: Time is 1.6 hours per unit. |
| Variable overhead costs per direct labor hour: Indirect materials $0.90; indirect labor $1.30; and maintenance $0.60 |
| Fixed overhead costs per quarter: Supervisory salaries $36,720; depreciation $18,980; and maintenance $14,220. |
Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, e.g. 1.25. List variable expenses before fixed expense.)
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ATLANTA COMPANY
Manufacturing Overhead Budget
For the Year Ending December 31, 2014
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Quarter
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1
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2
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3
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4
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Year
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| Beginning Direct MaterialsDepreciationDesired Ending MaterialsDirect Materials Per UnitDirect Materials PurchasesFixed CostsIndirect LaborIndirect MaterialsMaintenanceSupervisory SalariesTotal FixedTotal Manufacturing OverheadTotal Materials RequiredTotal Pounds Needed for ProductionTotal VariableUnits to be ProducedVariable Costs |
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| Beginning Direct MaterialsDepreciationDesired Ending MaterialsDirect Materials Per UnitDirect Materials PurchasesFixed CostsIndirect LaborIndirect MaterialsMaintenanceSupervisory SalariesTotal FixedTotal Manufacturing OverheadTotal Materials RequiredTotal Pounds Needed for ProductionTotal VariableUnits to be ProducedVariable Costs |
$
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$
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$
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$
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$
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| Beginning Direct MaterialsDepreciationDesired Ending MaterialsDirect Materials Per UnitDirect Materials PurchasesFixed CostsIndirect LaborIndirect MaterialsMaintenanceSupervisory SalariesTotal FixedTotal Manufacturing OverheadTotal Materials RequiredTotal Pounds Needed for ProductionTotal VariableUnits to be ProducedVariable Costs |
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| Beginning Direct MaterialsDepreciationDesired Ending MaterialsDirect Materials Per UnitDirect Materials PurchasesFixed CostsIndirect LaborIndirect MaterialsMaintenanceSupervisory SalariesTotal FixedTotal Manufacturing OverheadTotal Materials RequiredTotal Pounds Needed for ProductionTotal VariableUnits to be ProducedVariable Costs |
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| Beginning Direct MaterialsDepreciationDesired Ending MaterialsDirect Materials Per UnitDirect Materials PurchasesFixed CostsIndirect LaborIndirect MaterialsMaintenanceSupervisory SalariesTotal FixedTotal Manufacturing OverheadTotal Materials RequiredTotal Pounds Needed for ProductionTotal VariableUnits to be ProducedVariable Costs |
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| Beginning Direct MaterialsDepreciationDesired Ending MaterialsDirect Materials Per UnitDirect Materials PurchasesFixed CostsIndirect LaborIndirect MaterialsMaintenanceSupervisory SalariesTotal FixedTotal Manufacturing OverheadTotal Materials RequiredTotal Pounds Needed for ProductionTotal VariableUnits to be ProducedVariable Costs |
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| Beginning Direct MaterialsDepreciationDesired Ending MaterialsDirect Materials Per UnitDirect Materials PurchasesFixed CostsIndirect LaborIndirect MaterialsMaintenanceSupervisory SalariesTotal FixedTotal Manufacturing OverheadTotal Materials RequiredTotal Pounds Needed for ProductionTotal VariableUnits to be ProducedVariable Costs |
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| Beginning Direct MaterialsDepreciationDesired Ending MaterialsDirect Materials Per UnitDirect Materials PurchasesFixed CostsIndirect LaborIndirect MaterialsMaintenanceSupervisory SalariesTotal FixedTotal Manufacturing OverheadTotal Materials RequiredTotal Pounds Needed for ProductionTotal VariableUnits to be ProducedVariable Costs |
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| Beginning Direct MaterialsDepreciationDesired Ending MaterialsDirect Materials Per UnitDirect Materials PurchasesFixed CostsIndirect LaborIndirect MaterialsMaintenanceSupervisory SalariesTotal FixedTotal Manufacturing OverheadTotal Materials RequiredTotal Pounds Needed for ProductionTotal VariableUnits to be ProducedVariable Costs |
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| Beginning Direct MaterialsDepreciationDesired Ending MaterialsDirect Materials Per UnitDirect Materials PurchasesFixed CostsIndirect LaborIndirect MaterialsMaintenanceSupervisory SalariesTotal FixedTotal Manufacturing OverheadTotal Materials RequiredTotal Pounds Needed for ProductionTotal VariableUnits to be ProducedVariable Costs |
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| Beginning Direct MaterialsDepreciationDesired Ending MaterialsDirect Materials Per UnitDirect Materials PurchasesFixed CostsIndirect LaborIndirect MaterialsMaintenanceSupervisory SalariesTotal FixedTotal Manufacturing OverheadTotal Materials RequiredTotal Pounds Needed for ProductionTotal VariableUnits to be ProducedVariable Costs |
$
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$
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$
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$
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$
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| Direct labor hours |
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| Manufacturing overhead rate per direct labor hour |
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$
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