Answer:
The answer for question A is $ 70,200
The answer for question B is $ 15.20
Explanation:
A.
Budgeted direct labor hours = 6,000 hours
Variable overhead rate = $2.00
Variable manufacturing overheads = 6000 x $2 = $ 12,000
Fixed manufacturing overhead = $ 79,200
Total Manufacturing overheads = $ 91,200
Depreciation = $ 21,000
Cash disbursement of manufacturing overhead for November = total manufacturing overheads - Depreciation
= $91,200 - $ 21,000 = $ 70,200
B.
From above, we have Total Manufacturing overheads = $ 91,200
Budgeted direct labor hours = 6,000 hours
Predetermined overhead rate for the month of November = Total Manufacturing overheads ÷ Budgeted direct labor hours
= $91,200 ÷ 6000 = $ 15.20
