1. Best Shingle's budgeted manufacturing costs for 50,000 squares of shingles are : Fixed manufacturing costs $12,000. Variable manufacturing costs $ 16 per square. Best produced 40,000 squares of shingles during March. How much are budgeted total manufacturing costs in March?
A. $ 640,000
B. $ 812,000
C. $800,000
D. $ 652,000
2. Share Industries prepared a fixed budget of 60,000 direct labor hours, with estimated overhead costs of $300,000 for variable overhead and $90,000 for fixed overhead. Shane then prepared a flexible budget at 57,000 labor hours. How much is total overhead costs at this level of activity?