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Exercise 22-7 KITCHEN HELP INC. Flexible Production Cost Budget Open Show Work E

ID: 2444591 • Letter: E

Question

Exercise 22-7

KITCHEN HELP INC.
Flexible Production Cost Budget

Open Show Work

Exercise 22-7

Kitchen Help Inc. (KHI) is a manufacturer of toaster ovens. To improve control over operations, the president of KHI wants to begin using a flexible budgeting system, rather than use only the current master budget. The following data are available for KHI’s expected costs at production levels of 88,000, 98,000, and 108,000 units.
Variable costs     Manufacturing $7 per unit     Administrative $3 per unit     Selling $2 per unit Fixed costs     Manufacturing $157,000     Administrative $74,000

Explanation / Answer

Flexible Budget Unit cost 88000 98000 108000 Var. Manufacturing 7 616000 686000 756000 Var. Admin 3 264000 294000 324000 Var. Selling 2 176000 196000 216000 Total Cost- Variable 1056000 1176000 1296000 Fixed Costs Manufacturing 157000 157000 157000 Administrative 74000 74000 74000 Total Fixed Cost 231000 231000 231000 Total Costs 1287000 1407000 1527000 Add Profit 197000 197000 197000 Total Sales 1484000 1604000 1724000 Units to be sold 92750 100250 107750 Total Sales/16