The company uses direct labor-hours as its overhead allocation base. The variable portion of its predetermined manufacturing overhead rate is $3.25 per direct labor-hour and its total fixed manufacturing overhead is $48,000 per quarter. The only noncash item included in fixed manufacturing overhead is depreciation, which is $16,000 per quarter.

Kindly check the explanation section.

Explanation:

The direct labour were budget to be four quarters, so let us take each quarters one after the other.

FIRST QUARTER:

=> Budgeted direct labour hours = 8000.

=> Variable overhead rate = 3.25.

=> Variable manufacturing overhead = 8000 × 3.25 = 26,000.

=> Fixed manufacturing overhead= $48,000.

=> Total manufacturing overhead= 26000 + 48000 = 76,000.

=> Depreciation = 16,000.

=> Cash disbursement for manufacturing overhead = 76,000 - 16000= $ 58,000.

SECOND QUARTER:

=> Budgeted direct labour hours = 8200.

=> Variable overhead rate = 3.25.

=> Variable manufacturing overhead = 8200 × 3.25 = 26,650.

=> Fixed manufacturing overhead= $48,000.

=> Total manufacturing overhead= 26650 + 48000 = 74,650.

=> Depreciation = 16,000.

=> Cash disbursement for manufacturing overhead = 74,650 - 16000= $ 58,650.

THIRD QUARTER:

=> Budgeted direct labour hours = 8500.

=> Variable overhead rate = 3.25.

=> Variable manufacturing overhead = 8500 × 3.25 = 27,625.

=> Fixed manufacturing overhead= $48,000.

=> Total manufacturing overhead= 27625 + 48000 = 76,625.

=> Depreciation = 16,000.

=> Cash disbursement for manufacturing overhead = 76,625 - 16000= $ 59,625.

FOURTH QUARTER:

=> Budgeted direct labour hours = 7800.

=> Variable overhead rate = 3.25.

=> Variable manufacturing overhead = 7800 × 3.25 = 23,350.

=> Fixed manufacturing overhead= $48,000.

=> Total manufacturing overhead= 23,350 + 48000 = 73,350.

=> Depreciation = 16,000.

=> Cash disbursement for manufacturing overhead = 73,350 - 16000= $ 57,350.

For the four quarters;

(1). the total Budgeted direct labour hours= 32,500.

(2).the total Variable manufacturing overhead= 105,625.

(3). The total Fixed manufacturing overhead = 192000.

(4). The Total manufacturing overhead = 297,625.

(5). The total less depreciation = 64,000.

(6). The total Cash disbursement for manufacturing overhead = $233,625.

=> Also, the total Budgeted manufacturing overhead (fixed and variable) = 105,625 + 192,000 = 297,625.

=> total Budgeted direct labour hours= 32,500

Therefore, manufacturing overhead rate = 297,625/ 32,500 = $9.16.

multiculturalism is a particular subject of debate in certain european nations that are associated with the idea of a single nation within their country. critics of multiculturalism may argue against cultural integration of different ethnic and cultural groups to the existing laws and values of the country.

so yes, multiculturalism can (and usually does) result in the host country/continent losing its culture, identity and linguistics, especially due to the raw numbers of demographic transitions.

explanation:

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