1) A company is analyzing its monthend results by comparing it to both static and flexible budgets. During the previous month, the actual sales volume was lower than the expected sales volume as per the static budget. This difference results in an unfavorable:

A.

sales volume variance for sales revenues.

B.

sales volume variance for variable expenses.

C.

flexible budget variance for variable expenses.

D.

flexible budget variance for sales revenues.

2) Company expects to produce 2,000 units in January that will require 8,000 hours of direct labor and 2,260 units in February that will require 9,040 hours of direct labor. Yandell budgets $5 per unit for variable manufacturing overhead; $1,600 per month for depreciation; and $81,470 per month for other fixed manufacturing overhead costs. Prepare Yandell manufacturing overhead budget for January and February, including the predetermined overhead allocation rate using direct labor hours as the allocation base. (Abbreviations used: VOH = variable manufacturing overhead; FOH = fixed manufacturing overhead.)

Yandell Company Manufacturing overhead Budget nded January 31 and February 28 ont Total January February VOH cost per unit Budgeted voH Budgeted FOH Depreciation Other FOH costs Total budgeted FOH Budgeted manufacturing overhead costs Direct labor hours Budgeted manufacturing overhead costs Predetermined overhead allocation rate Choose from any list or enter any number in the input fields and then continue to the next que