fixed budget analysis

static actual
units 20000 -2000 18000
sp per unit ₹ 600.00 ₹ 620.00
direct mate₹ 75.00 ₹ 74.00
labour ₹ 160.00 ₹ 162.00
profit per u ₹ 365.00 ₹ 384.00

overheads ₹ 5,000,000.00 ₹ 5,200,000.00

budgeted actual
sales ₹ 12,000,000.00 -840000 ₹ 11,160,000.00

direct mate ₹ 1,500,000.00 -168000 ₹ 1,332,000.00

labour ₹ 3,200,000.00 -284000 ₹ 2,916,000.00

overheads ₹ 5,000,000.00 200000 ₹ 5,200,000.00

total cost ₹ 9,700,000.00 -252000 ₹ 9,448,000.00

profit ₹ 2,300,000.00 -588000 ₹ 1,712,000.00
static variance analysis
 flexi budget analysis
static actual
units 18000 0 18000
sp per unit ₹ 600.00 ₹ 620.00
direct material ₹ 75.00 ₹ 74.00
labour ₹ 160.00 ₹ 162.00
profit per unit ₹ 365.00 ₹ 384.00

overheads ₹ 5,000,000.00 ₹ 5,200,000.00

budgeted actual
sales ₹ 10,800,000.00 360000 ₹ 11,160,000.00

direct material ₹ 1,500,000.00 -168000 ₹ 1,332,000.00

labour ₹ 3,200,000.00 -284000 ₹ 2,916,000.00

overheads ₹ 5,000,000.00 200000 ₹ 5,200,000.00

total cost ₹ 9,700,000.00 -252000 ₹ 9,448,000.00

profit ₹ 1,100,000.00 612000 ₹ 1,712,000.00
flexible budget variance