Total Variable Overhead Variance Mulliner Company showed the following information for the year: Standard variable overhead rate (SVOR) per direct labor hour $3.50 Standard hours (SH) allowed per unit 3 Actual production in units 20,000 Actual variable overhead costs $220,500 Actual direct labor hours 61,200 Required: 1. Calculate the standard direct labor hours for actual production.

Given:

Standard variable overhead rate = $3.50

Standard hours per unit = 3 hours

Actual production in units = 20,000

Find:

Standard direct labor hours for actual production = ?

Computation of standard direct labor hours for actual production.

Standard direct labor hours for actual production = Actual units produced × Standard Hours per unit

Standard direct labor hours for actual production = 20,000 × 3 hours

Standard direct labor hours for actual production = 60,000 hours

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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.