Question

Materials purchase $1,200,000 which included $150,000 for screws, nuts, rivets, paint and sandpaper. Grease, and other...

Materials purchase $1,200,000 which included $150,000 for screws, nuts, rivets, paint and sandpaper. Grease, and other lubricants cost $50,000. Assembly line workers were paid for 15,000 hours at the rate of $20 per hour. Other costs incurrred were: Landscaping $5,000, Security Guards, $50,000; Foremen $250,000; Janitors $25,000, maintenace $120,000; utilities $18,000; property taxes $23000; building and equipment insurance $9,000. The estimated annual overhead cost were $800,000 and estimated direct labor hours 20,000.   

Required:

1. Calculate the total manufacturing overhead cost.

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Answer:

Wages =15000×20=300000
Landscaping= 5000
Security guard=50000
Foreman=250000
Janitors=25000
Maintenance=120000
Utilities=18000
Property taxes=23000
Building and equipment insurance=9000
Total manufacturing overhead cost = $800000

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