Hi brother ,
The highlighted 32 is total manufacturing overhead. Also given that , total manufacturing overhead per hour is 16 (So it is simply means that ELECTRIC MIXER takes two hours for manufacturing) & fixed manufacturing overhead is 10 . This is what we have in question itself.
The doubt you have is how do we got 12 VOH .?
16 total MOH per Hour (given) - 10 Fixed MOH (given ) = 6 VOH.
As explained above it takes two hours to manufacture , hence 6 VOH per Hour x 2 hr = 12 VOH
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MOHAMMED RISAL E P
Student
KOZHIKODE
India
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Original Message:
Sent: 10-19-2019 12:27 PM
From: Syed Yousuf Jamal
Subject: Decision analyses-VOH calculation for electric mixer
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Syed Yousuf Jamal
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