The Production Department of Hruska Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
Units to be produced 11,500 10,500 12,500 13,500
Each unit requires 0.25 direct labor-hours and direct laborers are paid $14.00 per hour.
In addition, the variable manufacturing overhead rate is $1.60 per direct labor-hour. The fixed manufacturing overhead is $95,000 per quarter. The only noncash element of manufacturing overhead is depreciation, which is $35,000 per quarter.
A. Calculate the company's total estimated direct labor cost for each quarter of the upcoming fiscal year and for the year as a whole. Assume that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the estimated number of units produced 2&3.
B. Calculate the company's total estimated manufacturing overhead cost and the cash disbursements for manufacturing overhead for each quarter of the upcoming fiscal year and for the year as a whole.

Instructions are below.

Explanation:

Giving the following information:

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

Units to be produced 11,500 10,500 12,500 13,500

1) Each unit requires 0.25 direct labor-hours and direct laborers are paid $14.00 per hour.

Direct labor hours:

1Q= 11,500*0.25= 2,875

2Q= 10,500*0.25= 2,625

3Q= 12,500*0.25= 3,125

4Q= 13,500*0.25= 3,375

Total hours= 12,000

Direct labor costs:

1Q= 2,875*14= $40,250

2Q= 2,625*14= $36,750

3Q= 3,125*14= $43,750

4Q= 3,375*14= $47,250

2) The variable manufacturing overhead rate is $1.60 per direct labor-hour.

The fixed manufacturing overhead is $95,000 per quarter.

Depreciation= $35,000

Allocated overhead:

1Q= 2,875*1.6 + 95,000= 99,600

2Q= 2,625*1.6 + 95,000= 99,200

3Q= 3,125*1.6 + 95,000= 100,000

4Q= 3,375*1.6 + 95,000= 100,400

Cash disbursement:

1Q= 99,600 - 35,000= $64,600

2Q= 99,200 - 35,000= $64,200

3Q= 100,000 - 35,000= $65,000

4Q= 100,400 - 35,000= $65,400

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