Final answer:
Without specific details about Aberge Company's expenses, it's not possible to accurately determine its manufacturing overhead. However, fixed costs, which are part of overhead, can be spread over units produced to decrease per-unit costs. Analysis of total costs can help select the most cost-effective production method.
Step-by-step explanation:
To determine Aberge Company's manufacturing overhead, we need additional information regarding the company's specific expenses. However, if we look at the details provided for a computer company as an example, we can see the concept of fixed costs, or "overhead," is relevant. This computer company has a fixed cost of $250, which would be considered part of its manufacturing overhead. Knowing that fixed costs are costs that do not change with the level of output, we see the importance of the term "spreading the overhead," which means allocating these fixed expenses over the number of units produced to decrease the average fixed cost per unit as production increases.
Without the specific context or figures for Aberge Company, we cannot accurately select one of the numerical options provided (45, 78,300, 46,800, 15,133, 21,300). To illustrate the concept with the computer company example, the total overhead cost would be the sum of fixed costs and the marginal cost of producing each computer unit. Furthermore, the provided information about cost reductions and method selection from Tables 7.13 and 7.14 suggests analyzing total costs for each production method at the new machine cost rate to determine the most cost-effective production strategy.