Allington Screen Plant
The Allington Screen Plant of Allington Windows manufactures new and replacement screens. The plant produces more than 500 different screen sizes and offers four different aluminum frame colors. Plant overhead is absorbed to each screen produced using the square inches of the screen as the allocation base. (For example, a screen with dimensions 20-^ width x 38-^ height has 781.581 square inches.) The single plantwide overhead rate, estimated before the year begins, is based on a flexible budget (budgeted fixed overhead plus budgeted variable overhead) divided by budgeted volume. Volume is measured in square inches of the screens produced. The following table summarizes operations for the year:
Budgeted variable overhead (per sq. in.) $0.01
Actual overhead incurred $4,287,482
Budgeted fixed overhead $3,594,240
Overabsorbed overhead $797,759
Actual volume (sq. in.) 141,256,700
Required:
Calculate the budgeted volume amount (in screen square inches) Allington Screen Plant used in computing the plantwide overhead rate for the year.