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Pad 21% 6:40 PM ezto.mheducation.com alue: 10.00 points You have just been hired

ID: 2571846 • Letter: P

Question

Pad 21% 6:40 PM ezto.mheducation.com alue: 10.00 points You have just been hired by FAB Corporation, the manufacturer of a revolutionary new garage door opening device. The president has asked that you review the company's costing system and "do what you can to help us get better control of our manufacturing overhead costs." You find that the company has never used a flexible budget, and you suggest that preparing such a budget would be an excellent first step in overhead planning and control. After much effort and analysis, you determined the following cost formulas and gathered the following actual cost data for March: Actual Cost in March 21,550 70,500 15,000 118,300 69,500 Cost Formula $16,900 plus $0.15 per machine-hour Utilities Maintenance $38,700 plus $2.00 per machine-hour Supplies Indirect labor $94,600 plus $1.20 per machine-hour Depreciation $67,800 $0.80 per machine-hour During March, the company worked 17,000 machine-hours and produced 11,000 units. The company had originally planned to work 19,000 machine-hours during March. Required 1. Prepare a flexible budget for March. (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.) FAB Corporation Flexible Budget For the Month Ended March 31 Utilities Maintenance Supplies Indirect labor Depreciation Total 2. Prepare a report showing the spending variances for March. (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.) FAB Corporation Spending Variances For the Month Ended March 31 Utilities Maintenance Supplies Indirect labor Depreciation Total

Explanation / Answer

Answer:

1)

Prepare the flexible budget for march

FAB Corporation

flexible budget for march

For the month ended March-31

Amount $

Utility 16900+(0.15*17000)

18550

maintenance 38700+(2*17000)

72700

Supply (0.8*1700)

13600

Indirect Labor 94600+(1.2*17000)

115000

Depreciation

67800

Total

287650

____________________________________________-

2

Spending variance for the march

FAB Corporation

flexible budget for march

For the month ended March-31

Spending
variance

Utility

3000

Unfavorable

maintenance

2200

favorable

Supply

1400

Unfavorable

Indirect Labor

3300

Unfavorable

Depreciation

1700

Unfavorable

Total

7200

Unfavorable

Working notes for the above answer

FAB Corporation

flexible budget for march

For the month ended March-31

Flexible
budget

Actual

Spending
variance

A

B

C=A-B

Utility

18550

21550

3000

Unfavorable

maintenance

72700

70500

2200

favorable

Supply

13600

15000

1400

Unfavorable

Indirect Labor

115000

118,300

3300

Unfavorable

Depreciation

67800

69500

1700

Unfavorable

Total

287650

294850

7200

Unfavorable

FAB Corporation

flexible budget for march

For the month ended March-31

Amount $

Utility 16900+(0.15*17000)

18550

maintenance 38700+(2*17000)

72700

Supply (0.8*1700)

13600

Indirect Labor 94600+(1.2*17000)

115000

Depreciation

67800

Total

287650