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NAL RETAINFO 2007 cu 7072 10. 130.000 # 10 R Sanielau 13 SS 68 dathi 1111 5575 Completer - Maths 145.00 Www tate Taman aata Soon UDGET ASSUMPTIONS AND ACTUALS UDGET ASSUMPTIONS Production and Sales Budget Information Sales budget for 2022 Production budget for 2022 120,000 units 120,000 units Production Standards Direct materials Direct labor Variable manufacturing overhead Standard Quantity 16.2 pounds 6.8 hours 6.8 hours Standard Price $1.15 per pound $30.00 per hour $6.25 per hour Budgeted Fixed Manufacturing Overhead Fixed manufacturing overhead budget for 2022 $4,800,000 OUTPUT AREA Direct Labor Budget Required production in units Direct labor hours per unit Total direct labor hours needed Direct labor cost per hour Total direct labor cost budget Year 2022 120,000 6.8 816,000 $30.00 $24,480,000 Completed prior to 2022 + Manufacturing Overhead Budget Budgeted direct labor hours Variable manufacturing overhead rate Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing overhead Budgeted direct labor cost Predetermined overhead rate for the year 816,000 $6.25 $5,100,000 $4,800,000 $9,900,000 $24.480,000 82,50