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The following overhead data are for a department of a large company. Actual Cost

ID: 2415399 • Letter: T

Question

The following overhead data are for a department of a large company.

Actual Costs Incurred

Static Budget

Activity level (in units)

800

750

Variable costs:

     Indirect materials

$6,850

$6,600

     Electricity

$1,312

$1,275

Fixed costs:

     Administration

$3,570

$3,700

     Rent

$3,320

$3,200


Required: Construct a flexible budget performance report that would be useful in assessing how well costs were controlled in this department

Actual Costs Incurred

Static Budget

Activity level (in units)

800

750

Variable costs:

     Indirect materials

$6,850

$6,600

     Electricity

$1,312

$1,275

Fixed costs:

     Administration

$3,570

$3,700

     Rent

$3,320

$3,200

Explanation / Answer

Flexible Budget Actual Standard Variance Activity Level (In Units) 800 800 Variable Costs: Indirect Material             6,850                               7,040            190 Favorable (6600/750 X 800) Electricity             1,312                               1,360               48 Favorable (1275/750 X 800) Fixed Cost Administration             3,570                               3,700            130 Favorable Rent             3,320                               3,200            120 Unfavourable Total Costs           15,052                             15,300            248 Favorable