Hatzenbuhler manufacturing corporation has prepared the following overhead budget for next month.

activity level machine hours 6,800
budgeted variable overhead costs:
supplies 22,440
indirect labor 55,760
total variable overhead cost 78,200
budgeted fixed overhead costs:
supervision 19,300
utilities 5,700
depreciation 7,400
total fixed overhead costs 32,400
total budgeted overhead cost 110,600
the company's variable overhead costs are driven by machine-hours. what would be the total budgeted overhead cost for next month if the activity level is 6,600 machinehours rather than 6,800 machine-hours?

a. $107,824.00

b. $110,600.00

c. $108,300.00

d. $107,347.06

expert ans

rational decision making is a multi-step process for making choices between alternatives. the process of rational decision making favors logic, objectivity, and analysis over subjectivity and insight. the word “rational” in this context does not mean sane or clear-headed as it does in the colloquial sense.

hope this

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.

i would say their habit of breaking down.