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

ID: 2427374 • Letter: T

Question

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

Actual Costs Incurred

Static Budget

Activity level (in units)

500

450

  

  

Variable costs:

  

  

     Indirect materials

$5,950

$5,382

     Electricity

$1,112

$1,008

Fixed costs:

  

  

     Administration

$2,770

$2,800

     Rent

$5,120

$5,100

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)

500

450

  

  

Variable costs:

  

  

     Indirect materials

$5,950

$5,382

     Electricity

$1,112

$1,008

Fixed costs:

  

  

     Administration

$2,770

$2,800

     Rent

$5,120

$5,100

Explanation / Answer

Flexible Performance Report

Actual Cost Incurred

Static Budget

Actual Cost At 500 level

Difference

Favorable-F

Unfavorable-U

Activity Level

450

500

500

Variable Costs:

Indirect materials

$5382

$5950

$5980

-30

U

Electricity

$1008

$1112

$1120

-8

U

Fixed Costs

Administration

$2800

$2770

$2800

-30

U

Rent

$5100

$5120

$5100

20

F

Total Cost

$14290

$14952

$15000

-48

U

Flexible Performance Report

Actual Cost Incurred

Static Budget

Actual Cost At 500 level

Difference

Favorable-F

Unfavorable-U

Activity Level

450

500

500

Variable Costs:

Indirect materials

$5382

$5950

$5980

-30

U

Electricity

$1008

$1112

$1120

-8

U

Fixed Costs

Administration

$2800

$2770

$2800

-30

U

Rent

$5100

$5120

$5100

20

F

Total Cost

$14290

$14952

$15000

-48

U