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Wahlund Corporation manufactures and sells a single product. The company uses un

ID: 2431218 • Letter: W

Question

Wahlund Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. They prepared the following budget for October, when they planned on selling 6,500 units.

$227,500

130,000

35,000

6,500

   25,000

$31,000


Actual results for October were:

$231,000

137,000

36,000

7,100

   23,500

$27,400

Prepare a Flexible Budget Performance Report (complete Flexible Budget Analysis), including the total Activity Variance, total Revenue and Spending Variance, and individual Revenue and Spending Variances. All variances must be labeled as unfavorable (U) or favorable (F). Match each of the following items to the appropriate answer. Prepare the Flexible Budget Performance Report BEFORE you attempt to answer the questions.

What is the total Activity Variance?

What is the total Revenue and Spending Variance?

What is the individual Revenue Variance?

What is the individual Spending Variance for Variable Manufacturing Cost?

What is the individual Spending Variance for Fixed Manufacturing Cost?

What is the individual Spending Variance for Variable Selling and Administrative Expenses?

What is the individual Spending Variance for Fixed Selling and Administrative Expenses?

What is the flexible budget amount for Revenue?

What is the flexible budget amount for Variable Manufacturing Costs?

What is the flexible budget amount for Fixed Manufacturing Costs?

What is the flexible budget amount for Variable Selling and Administrative Expenses?

What is the flexible budget amount for the Fixed Selling and Administrative Expenses?

What is the flexible budget amount for Budgeted Operating Income?

$3,000 F

$25,000

$245,000

$100 U

$7,000

$38,000

$1,000 U

$35,000

$1,500 F

$140,000

$14,000 U

$7,000 U

$10,600 F

Revenue

$227,500

Variable Manufacturing Costs

130,000

Fixed Manufacturing Costs

35,000

Variable Selling and Administrative Expenses

6,500

Fixed Selling and Administrative Expenses

   25,000

Budgeted Operating Income

$31,000

Explanation / Answer

Flexible Budget Performance Report units 7000 7000 6,500 Actual Revenue & spending Flexible Activity variance Planned results Variance budget Budget Revenue 231,000 14,000 U 245000 17,500 F 227,500 Variable manufacturing costs 137,000 3,000 F 140000 10,000 U 130,000 Variable selling & adm cost 7,100 100 U 7000 500 U 6,500 fixed manufacturing costs 36,000 1,000 U 35,000 0 N 35,000 Fixed seling & adm cost 23,500 1,500 F 25,000 0 N 25,000 Budgeted operating income 27,400 10,600 U 38,000 7,000 F 31,000 A what is the total activity variance 7,000 U B what is the total revenue & spending variance 10,600 F C what is the individual revenue variance 14,000 U D what is the individual spending variance for Variable maufacturing cost 3,000 F E what is the individual spending variance for fixed manufacturing cost 1,000 U F what is the individual spending variance for variable selling & adm expense 100 U G what is the individual spending variance for fixed selling & adm expense 1,500 F H what is the flexible budget amount for revenue 245,000 I what is the flexible budget amount for variable manufacturing costs 140000 J what Is the flexibel budget for fixed manufacturing costs 35,000 K what is the flexible budget amount for Variable selling and adm expense 7000 L what is the flexible budget amount for fixed selling & adm expense 25,000 M what is the flexible budget amount for Budgeted operating income 38,000