Lasmbert Manufacturing Corporation

MANUFACTURING OVERHEAD BUDGET

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
Labor Budget (₱)₱ 2,425,000 ₱ 2,625,000 ₱ 3,125,000 ₱ 3,625,000
X 20% 20% 20% 20%
Manufacturing
₱ 485,000 ₱ 525,000 ₱ 625,000 ₱ 725,000
Overhead
 LABOR BUDGET
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

Units produced 242,500 262,500 312,500 362,500

÷ 4 4 4 4

Labor hours 60,625 65,625 78,125 90,625

X Rate/hour ₱ 40 ₱ 40 ₱ 40 ₱ 40

Labor Budget (₱)₱ 2,425,000 ₱ 2,625,000 ₱ 3,125,000 ₱ 3,625,000