Budget cost for Actual cost for

Cost Type
18 000 units 14 000 units
Variable manufacturing costs
- direct material 108,000.0 85,400.0
- direct labor 288,000.0 246,000.0
- indirect labor 57,600.0 44,400.0
- idle time 14,400.0 14,200.0
- cleanup time 10,800.0 10,000.0
- misc supplies 5,200.0 4,000.0
Total variable manufacturing costs 484,000.0 404,000.0
- variable shipping costs 28,800.0 28,000.0
Total variable costs: 512,800.0 432,000.0
Nonvariable manufacturing costs
- supervision 57,600.0 58,800.0
- rent 20,000.0 20,000.0
- depreciation 60,000.0 60,000.0
- other 10,400.0 10,400.0
Total nonvariable manufact costs 148,000.0 149,200.0
- selling and damn costs 112,000.0 112,000.0
Total nonvariable costs 260,000.0 261,200.0
TOTAL COSTS 772,800.0 693,200.0
 Under or over
Per unit budget cost Per unit actual cost
budget
18,000 14,000
6.0 6.1 over
16.0 17.6 over
3.2 3.2 under
0.8 1.0 over
0.6 0.7 over
0.3 0.3 under
26.9 28.9 over
1.6 2.0 over
28.5 30.9 over

3.2 4.2 over

1.1 1.4 over
3.3 4.3 over
0.6 0.7 over
8.2 10.7 over
6.2 8.0 over
14.4 18.7 over
42.9 49.5 over
 Parameters Static budget Actual

Units 18,000.0 14,000.0

Sales 864,000.0 656,000.0
Variable manufacturing costs
- direct material 108,000.0 85,400.0
- direct labor 288,000.0 246,000.0
- indirect labor 57,600.0 44,400.0
- idle time 14,400.0 14,200.0
- cleanup time 10,800.0 10,000.0
- misc supplies 5,200.0 4,000.0
Total variable manufacturing costs 484,000.0 404,000.0
- variable shipping cots 28,800.0 28,000.0
Total variable costs 512,800.0 432,000.0
- contribution margin 351,200.0 254,000.0
Nonvariable manufacturing costs
- supervision 57,600.0 58,800.0
- rent 20,000.0 20,000.0
- depreciation 60,000.0 60,000.0
- other 10,400.0 10,400.0
Total nonvariable manufacturing costs 148,000.0 149,200.0
- selling and admn costs 112,000.0 112,000.0
Total nonvariable costs 260,000.0 261,200.0
OPERATING INCOME (LOSS) 91,200.0 -7,200.0
Static budget Flexible Sales-
Flexible budget budget Volume
variances variance variance
4,000.0 14,000.0 0.0 4,000.0
17,800.0 67,200.0 1,400.0 19,200.0

22,600.0 84,000.0 1,400.0 24,000.0

42,000.0 224,000.0 22,000.0 64,000.0
13,200.0 44,800.0 -400.0 12,800.0
200.0 11,200.0 3,000.0 3,200.0
800.0 8,400.0 1,600.0 2,400.0
1,200.0 4,044.0 -44.0 1,156.0
80,000.0 376,444.0 27,556.0 107,556.0
800.0 22,400.0 5,600.0 6,400.0
80,800.0 398,844.0 33,156.0 113,956.0
97,200.0 273,156.0 19,156.0 78,044.0

1,200.0 57,600.0 1,200.0 0.0

0.0 20,000.0 0.0 0.0
0.0 60,000.0 0.0 0.0
0.0 10,400.0 0.0 0.0
1,200.0 148,000.0 1,200.0 0.0
0.0 112,000.0 0.0 0.0
1,200.0 260,000.0 1,200.0 0.0
98,400.0 13,156.0 20,356.0 78,044.0