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The following is monthly budgeted cost and activity information for the four act

ID: 2465809 • Letter: T

Question

The following is monthly budgeted cost and activity information for the four activity centers in the billing department of Oregon Power Company:

Variable

Fixed

Cost Driver

$75,520

$170,000

3,200 labor hours

$9,315

$23,000

2,700 letters

$122,500

$87,000

2,450,000 lines

$10,360

$80,000

18,500 accounts


In September, actual costs and activity were as follows:

Total Costs

Driver Amount

$248,352

3,320 labor hours

$32,430

2,840 letters

$207,760

2,430,000 lines

$89,929

18,490 accounts


Required
Compute the flexible-budget variances for the following two activity cost items (round all answers to the nearest dollar and enter favorable variances as positive numbers and unfavorable variances as negative numbers):

1. What is Bill verification (? )

2. Correspondence (?)

Please show your work and give me exact anwser for number 1 and 2.

Activity Center

Variable

Fixed

Cost Driver

Account inquiry

$75,520

$170,000

3,200 labor hours

Correspondence

$9,315

$23,000

2,700 letters

Account billing

$122,500

$87,000

2,450,000 lines

Bill verification

$10,360

$80,000

18,500 accounts

Explanation / Answer

Solution-

Activity Center Cost Driver Fixed Variable Cost per driver Account inquiry 3,200 labor hours $170,000 $75,520 75520/3200 23.6 Correspondence 2,700 letters $23,000 $9,315 9315/2700 3.45 Account billing 2,450,000 lines $87,000 $122,500 122500/2450000 0.05 Bill verification 18,500 accounts $80,000 $10,360 10360/18500 0.56