Required:

(a) Variable cost per hour for Light & heat

(b) Variable cost per hour for Indirect Factory Labor

(c) Variable cost per hour for Factory Supplies

(d) Variable cost per hour for Lubricants for factory machine

(e) Total Variable cost per hour

(f) Fixed FOH for Light & heat

(g) Fixed FOH for Indirect Factory Labor

(h) Fixed FOH for Factory Supplies

(i) Fixed FOH for Lubricants for factory machine

(j) Total Fixed FOH

The Following information has been used by YK & Co. in preparing its budget for January and February 2009, January 2009 February 2009 Units to be sold 90,000 110,000 Units to be produced 120,000 100,000 Direct labour hours 240,000 200,000 Insurance of factory Rs. 200,000 Rs. 200,000 Salaries: selling Rs. 130,000 Rs. 130,000 Depreciation (factory building and machinery) Rs. 100,000 Rs. 100,000 Light and heat (factory) Rs. 340,000 Rs. 300,000 Advertising Rs. 150,000 Rs. 150,000 Indirect Factory Labour Rs. 380,000 Rs. 330,000 Factory Supplies Rs. 300,000 Rs. 250,000 Direct material consumption Rs. 600,000 Rs. 500,000 Lubricants for factory machine Rs. 180,000 Rs. 150,000