Blue Spruce Company uses budgets in controlling costs. The August 2022 budget report for the company's...

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Blue Spruce Company uses budgets in controlling costs. The August 2022 budget report for the company's Assembling Department is as follows. BLUE SPRUCE COMPANY Budget Report Assembling Department For the Month Ended August 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Manufacturing Costs Budget Actual Variable costs Direct materials $57,200 $56,100 $1,100 Favorable Direct labor 61,100 57,600 3,500 Favorable Indirect materials 26,000 26,100 100 Unfavorable: Indirect labor 24,700 24,300 400 Favorable Utilities 19,500 19,330 170 Favorable Maintenance. Total variable Fixed costs 7,800 8,170 370 Unfavorable 196,300 191,600 4,700 Favorable Rent 10,300 10,300 -0- Neither Favorable nor Unfavorable Total variable 196,300 191,600 4,700 Favorable Fixed costs Rent 10,300 10,300 Supervision 18,300 18,300 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Depreciation 6,800 6,800 -0- Neither Favorable nor Unfavorable Total fixed. 35,400 35,400 Total costs -0- Neither Favorable nor Unfavorable $231,700 $227,000 $4,700 Favorable The monthly budget amounts in the report were based on an expected production of 65,000 units per month or 780,000 units per year. The Assembling Department manager is pleased with the report and expects a raise, or at least praise for a job well done. The company president, however, is unhappy with the results for August because only 63,000 units were produced. In September, 69,000 units were produced. Prepare the budget report using flexible budget data, assuming (1) each variable cost was 10% higher than its actual cost in August, and (2) fixed costs were the same in September as in August. (List variable costs before fixed costs.) Indirect Materials Total Costs Supervision Maintenance Fixed Costs Direct Labor Indirect Labor Variable Costs Units Total Variable Costs Utilities Direct Materials Depreciation Total Fixed Costs Rent D BLUE SPRUCE COMPANY Assembling Department Flexible Budget Report Budget Actual Costs $ Difference Favorable Unfavorable Neither Favorable nor Unfavorable Blue Spruce Company uses budgets in controlling costs. The August 2022 budget report for the company's Assembling Department is as follows. BLUE SPRUCE COMPANY Budget Report Assembling Department For the Month Ended August 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Manufacturing Costs Budget Actual Variable costs Direct materials $57,200 $56,100 $1,100 Favorable Direct labor 61,100 57,600 3,500 Favorable Indirect materials 26,000 26,100 100 Unfavorable: Indirect labor 24,700 24,300 400 Favorable Utilities 19,500 19,330 170 Favorable Maintenance. Total variable Fixed costs 7,800 8,170 370 Unfavorable 196,300 191,600 4,700 Favorable Rent 10,300 10,300 -0- Neither Favorable nor Unfavorable Total variable 196,300 191,600 4,700 Favorable Fixed costs Rent 10,300 10,300 Supervision 18,300 18,300 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Depreciation 6,800 6,800 -0- Neither Favorable nor Unfavorable Total fixed. 35,400 35,400 Total costs -0- Neither Favorable nor Unfavorable $231,700 $227,000 $4,700 Favorable The monthly budget amounts in the report were based on an expected production of 65,000 units per month or 780,000 units per year. The Assembling Department manager is pleased with the report and expects a raise, or at least praise for a job well done. The company president, however, is unhappy with the results for August because only 63,000 units were produced. In September, 69,000 units were produced. Prepare the budget report using flexible budget data, assuming (1) each variable cost was 10% higher than its actual cost in August, and (2) fixed costs were the same in September as in August. (List variable costs before fixed costs.) Indirect Materials Total Costs Supervision Maintenance Fixed Costs Direct Labor Indirect Labor Variable Costs Units Total Variable Costs Utilities Direct Materials Depreciation Total Fixed Costs Rent D BLUE SPRUCE COMPANY Assembling Department Flexible Budget Report Budget Actual Costs $ Difference Favorable Unfavorable Neither Favorable nor Unfavorable