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Packaging Solutions Corporation manufactures and sells a wide variety of packagi

ID: 2550163 • Letter: P

Question

Packaging Solutions Corporation manufactures and sells a wide variety of packaging products. Performance reports are prepared monthly for each department. The planning budget and flexible budget for the Production Department are based on the following formulas, where q is the number of labor-hours worked in a month:

The Production Department planned to work 4,200 labor-hours in March; however, it actually worked 4,000 labor-hours during the month. Its actual costs incurred in March are listed below:

Required:

1. Prepare the Production Department’s planning budget for the month.

2. Prepare the Production Department’s flexible budget for the month.

3. Prepare the Production Department’s flexible budget performance report for March, including both the spending and activity variances.

Prepare the Production Department’s planning budget for the month.


Prepare the Production Department’s flexible budget for the month.

Prepare the Production Department’s flexible budget performance report for March, including both the spending and activity variances. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

Cost Formulas Direct labor $16.30q Indirect labor $4,600 + $1.90q Utilities $5,400 + $0.50q Supplies $1,400 + $0.30q Equipment depreciation $18,300 + $2.70q Factory rent $8,400 Property taxes $3,000 Factory administration $13,700 + $0.70q

Explanation / Answer

Answer 1. Packaging Solutions Corporation Production Department Planning Budget For the Month Ended Mar 31 Direct Labor Hours (q)                     4,200 Direct Labor $16.30q             68,460.00 Indirect Labor $4,600 + $1.90q             12,580.00 Utilities $5,400 + $0.50q               7,500.00 Supplies $1,400 + $0.30q               2,660.00 Equipment Depreciation $18,300 + $2.70q             29,640.00 Factory Rent $8,400               8,400.00 Property Taxes $3,000               3,000.00 Factory Administration $13,700 + $0.70q             16,640.00 Total Expenses           148,880.00 Answer 2. Packaging Solutions Corporation Production Department Flexible Budget For the Month Ended Mar 31 Direct Labor Hours (q)                     4,000 Direct Labor $16.30q             65,200.00 Indirect Labor $4,600 + $1.90q             12,200.00 Utilities $5,400 + $0.50q               7,400.00 Supplies $1,400 + $0.30q               2,600.00 Equipment Depreciation $18,300 + $2.70q             29,100.00 Factory Rent $8,400               8,400.00 Property Taxes $3,000               3,000.00 Factory Administration $13,700 + $0.70q             16,500.00 Total Expenses           144,400.00 Answer 3. Packaging Solutions Corporation Flexible Budget Performance Report For the Month Ended Mar 31 Actual Results Spending Variance Flexible Budget Actual Variance Planning Budget Direct Labor Hours                      4,000.00                           4,000                            4,200 Expenses Direct Labor                   66,780.00               1,580.00 U                        65,200             3,260 F                         68,460 Indirect Labor                   11,760.00                   440.00 F                        12,200                 380 F                         12,580 Utilities                      7,890.00                   490.00 U                           7,400                 100 F                            7,500 Supplies                      2,870.00                   270.00 U                           2,600                   60 F                            2,660 Equipment Depreciation                   29,100.00                            -   U                        29,100                 540 F                         29,640 Factory Rent                      8,800.00                   400.00 U                           8,400                    -                              8,400 Property Taxes                      3,000.00                            -                             3,000                    -                              3,000 Factory Administration                   15,870.00                   630.00 F                        16,500                 140 F                         16,640 Total Expenses                 146,070.00             21,170.00 U                      124,900             4,340 F                       129,240