1. (a) Batool Company prepared a master budget that included Rs.21,360 for direct materials, Rs.33,600 for direct labor, Rs.18,000 for variable overhead, and Rs.46,440 for fixed overhead. Batool Company planned to sell 4,000 units during the period, but actually sold 4,700 units. How much would total costs be on a flexible budget for the period based on actual sales?

(b)

Hafsah Catering uses two measures of activity, jobs and meals, in the cost planning in its budgets and performance reports. The cost formula for catering supplies is Rs.38,000 per month plus Rs.9,400 per job plus Rs.1,100 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in October to be 20 jobs and 216 meals, but the actual activity was 19 jobs and 218 meals. What would be the total catering supplies in the flexible budget for October?

(c) At Amaan Company, indirect labor is treated as a variable cost that varies with direct labor-hours. Last month's performance report showed that actual indirect labor cost totaled Rs.578,000 for the month and that the spending variance for that cost was Rs.33,000 F. If 24,100 direct labor-hours were actually worked last month, then what would be the variable cost per direct labor-hour for the flexible budget

(d)

brahim Institute of Vocational Learning is an academic institute which prepares its budget based upon two cost drivers, namely number of students and number of courses. The budgeting data given below relates to the month of November:

	Fixed component per month (Rs.)	Variable component per student (Rs.)	Variable component per course (Rs.)
Revenue	0	408	0
Teacher salaries	0	0	2,400
Course materials	0	69	46
Operating expenses	33,100	15	33

In November, the institute budgeted for 1,450 students and 140 courses. The actual activity for the month was 1,810 students and 139 courses.

Prepare the planning budget for the month of November.