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The following is total monthly budgeted cost and activity information for the fo

ID: 2519336 • Letter: T

Question

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

Variable

Fixed

Cost Driver

$83,844

$164,000

3,400 labor hours

$9,520

$30,000

2,800 letters

$120,000

$79,000

2,400,000 lines

$10,780

$77,000

22,000 accounts


In September, actual costs and activity were as follows:

Total Costs

Driver Amount

$247,114

3,390 labor hours

$39,614

2,600 letters

$189,097

2,210,000 lines

$87,131

21,890 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):

  Account billing :

  Correspondence:

Activity Center

Variable

Fixed

Cost Driver

Account inquiry

$83,844

$164,000

3,400 labor hours

Correspondence

$9,520

$30,000

2,800 letters

Account billing

$120,000

$79,000

2,400,000 lines

Bill verification

$10,780

$77,000

22,000 accounts

Explanation / Answer

Compute the flexible-budget variances for the following two activity cost items

Flexible budget Actual Flexible budget variance Account billing 189500 189097 403 Favorable Correspondence 38840 39614 -774 Unfavorable