The following data relate to two output levels of a department: Machine hours 17,000 18,500 Overheads $246,500 $251,750 What is the amount of fixed overheads? $ O
【参考答案及解析】
$ Total cost of 18,500 hours 251,750 Total cost of 17,000 hours 246,500 Variable cost of 1,500 hours 5,250 Variable cost per machine hour = $5,250/1,500 machine hours = $3.50. $ Total cost of 17,000 hours 246,500 Less variable cost of 17,000 hours (x $3.50) 59,500 Balance = fixed costs 187,000
$ Total cost of 18,500 hours 251,750 Total cost of 17,000 hours 246,500 Variable cost of 1,500 hours 5,250 Variable cost per machine hour = $5,250/1,500 machine hours = $3.50. $ Total cost of 17,000 hours 246,500 Less variable cost of 17,000 hours (x $3.50) 59,500 Balance = fixed costs 187,000