Static Static Bu

Variable
Activity Fixed Total FOH Activity
Rate Cost
Unit Produced 18000
Machine Hours 3500
Employee Day 7200
Unit Batch 180
Product Handling 30000 0.4 7200 37200
Inspection 8000 8 1440 9440
Utilities 400 4 720 1120
Maintenance 1000 0.2 700 1700
Supplies 5 36000 36000
Total 39400 46060 85460
 Static Budget Variance Actual Cost
Variable Variable
Fixed Total FOH Activity Fixed
Rate Cost Rate
20000
4000
7500
200
30000 0.3
8000 5
400 6
1000 1
5
39400
ctual Cost
Variable
Total FOH
Cost

6000 36000
1000 9000
1200 1600
200 1200
37500 37500
45900 85300