=+12-44 K Non-financial performance measures OBJECTIVE 8 Roll-e Manufacturing makes, among other things, wheels for roller blades. Manufacturing Department B receives plastic wheel casings from Manufacturing Department A and puts them on axles along with some ball bearings. The wheel casings have been inspected in Manufacturing Department A and should be free from major defects.

504 Chapter 12: Flexible budgets, overhead cost variances and management control M12_HORN3377_02_LT_C12.indd 504 2/09/13 3:50 PM