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Exercise 5-34 (Algo) Methods of Estimating Costs: Account Analysis (LO 5-3) Records at Hal's Accounting Services show the following costs for year 1. Direct materials and supplies Employee costs Total overhead $ 41,000 2,800,000 1,310,000 Production was 40,000 billable hours. Fixed overhead was $780,000. Assuming no change in billable hours in year 2, direct materials and supplies costs are expected to increase by 10 percent. Direct labor costs are expected to increase by 15 percent. Variable overhead per billable hour is expected to remain the same, but fixed overhead is expected to increase by 5 percent. Required: a. Year 2 production is expected to be 32,000 billable hours. What are the estimated direct materials, direct labor, variable overhead, and fixed overhead costs for year 2? b. Determine the total costs per billable hour for year 1 and year 2. X Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below Required A Required B Year 2 production is expected to be 32,000 billable hours. What are the estimated direct materials, direct labor, variable overhead, and fixed overhead costs for year 2? (Do not round intermediate calculations.) Cost Item Year 2 Cost Direct materials and supplies $ Direct labor Variable overhead 45,100 3,220,000 530,000 819,000 4,614,100 Fixed overhead Total costs $ Complete this question by entering your answers in the tabs below Required A Required B Determine the total costs per billable hour for year 1 and year 2. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Cost per Billable Hour Year 1 $ 115.35 x Year 2 $ 120.47 Cost Item D 0.8 Direct Matrial Direct Labor VOH Year 1 Cost 41,000 2,800,000 530,000.00 780,000 100%+Cost Increase 110% 115% 100% C=(A)x(B) $ 45,100.00 $3,220,000.00 $ 530,000.00 $ 819,000.00 0.8 X X X X Year 2 Cost (C x D) $ 36,080.00 $ 2,576,000.00 $ 424,000.00 $ 819,000.00 0.8 Wont change 105% FOH Total Cost $ 4,614,100.00 40000 hours 115.35 $3,855,080.00 32,000 hours 120.47 Cost Per Billable Hour Total Ov 1,310,000.00 FOH 780,000.00