Autogas Corporation manufactures industrial-sized gas furnac…

Autogas Corporation manufactures industrial-sized gas furnaces. The following information relates to the company’s direct labor data:   Budgeted output units                                                                                              31,000 units Budgeted labor-hours                                                                                             16,585 hours Budgeted direct labor costs for 16,585 hours                                                           $348,285   Actual output units produced                                                                                 33,000 units Actual labor-hours used                                                                                         14,400 hours Actual direct labor costs                                                                                                $384,000   The flexible-budget amount for direct labor cost is $_______________

Rosner Company: Use this information to answer questions (a)…

Rosner Company: Use this information to answer questions (a) and (b) in the following fields.  Rosner Company produces a part that has the following costs per unit: Direct material $ 8 Direct labor 3 Variable overhead 1 Fixed overhead   5 Total $17   Homeland Corporation can provide the part to Rosner for $19 per unit. Rosner Company has determined that 60 percent of its fixed overhead would continue if it purchased the part. However, if Rosner no longer produces the part, it can rent that portion of the plant facilities for $60,000 per year. Rosner Company currently produces 10,000 parts per year. The corporation should (a) make or buy the part, because this option saves (b) $_________________ more than the alternative in costs.