Answer :
Answer:
$91,810
Explanation:
The computation of total budgeted overhead cost is shown below:-
Variable overhead cost per unit = $24,000 + $39,600 ÷ 4,000
= $63,600 ÷ 4,000
= $15.9 per machine hour
Fixed overhead cost per unit = $14,000 + $7,400 + $8,400 ÷ 4,000
= $7.45 per machine hour
For next month Budgeted overhead cost
Variable overhead cost = 3,900 × $15.9
= $62,010
Fixed overhead cost = 4,000 × $7.45
= $29,800
Total budgeted overhead cost = Variable overhead cost + Fixed overhead cost
= $62,010 + $29,800
= $91,810
the total budgeted overhead cost for the next month is $91,810 when the activity level is 3,900.