the following data are available for a firm which manufactures one type of product 611303

The following data are available for a firm which manufactures one type of product:

Per unit

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Variable overhead

10 hours @ £2.50 per hour

Fixed overhead

10 hours @ £4.00 per hour

The OARs for the variable and fixed overheads were calculated on the basis of labour hours. Budgeted output for the period was 2,000 units. Actual data for the period were recorded as follows:

Output

1,950 units

Variable overheads incurred:

£53,000

Fixed overheads incurred:

£77,500

Actual hours incurred:

22,000.

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