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The following budgeted and actual volume and cost data are for March of this yea

ID: 2416533 • Letter: T

Question

The following budgeted and actual volume and cost data are for March of this year:

Budget

Actual

Volume

40,000

36,000

Budgeted manufacturing costs:

Variable costs per unit:

Direct materials

$30.00

Direct labor

15.00

Overhead

5.00

Total fixed overhead costs

$400,000

Actual manufacturing costs:

Direct materials

$1,160,000

Direct labor

580,000

Variable overhead

180,000

Fixed overhead

396,000

Prepare a static (40,000) budget analysis of production costs for March of this year.

Prepare a flexible (36,000) budget analysis of production costs for March of this year

Budget

Actual

Volume

40,000

36,000

Budgeted manufacturing costs:

Variable costs per unit:

Direct materials

$30.00

Direct labor

15.00

Overhead

5.00

Total fixed overhead costs

$400,000

Actual manufacturing costs:

Direct materials

$1,160,000

Direct labor

580,000

Variable overhead

180,000

Fixed overhead

396,000

Explanation / Answer

Actual Rvenue and spending variance Flexible Activity variance Static Direct materials 1,160,000 80,000(U) 1,080,000 120,000(F) 1,200,000 Direct labor    580,000 40,000(U) 540,000 60,000(F) 600,000 Variable overhead 180,000 ---- 180,000 20,000(F0 200,000 fixed overhead 396,000 4000(F) 400,000 - 400,000 total expense 2,316,000 116,000(U) 2,200,000 200,000(F) 2,400,000

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