Answer:
$492,000
Explanation:
Data provided in the question:
Budgeted units manufactured = 50,000 squares
Fixed manufacturing costs = $12000
Variable manufacturing costs = $16.00 per square
Actual units produced = 30,000 squares of shingles
Now,
Budgeted Total Manufacturing Costs = Fixed Cost + Variable Cost
or
Budgeted Total Manufacturing Costs
= $12,000 + $16.00 × Actual units produced
= $12,000 + $16.00 × 30,000
= $12,000 + $480,000
= $492,000