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2. Esquire Clothing is a manufacturer of designer suits For June 2017 each suits budgeted to take 4 labor-hours. The budgeted number of suits to

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2. Esquire Clothing is a manufacturer of designer suits For June 2017 each suits budgeted to take 4 labor-hours. The budgeted number of suits to be manufactured in June 2017 is 1.040, Esquire Clothing allocates foxed manufacturing overhead to each suit using budgeted direct manufacturing labor-hours per suit. Data pertaining to foxed manufacturing overhead costs for June 2017 are budgeted. 562.400. and actual $63.916 in June 2017 there were 1,080 suits started and completed. There were no beginning or ending inventories of suits Requirements 1. Compute the spending variance for fixed manufacturing overhead. Comment on the results 2. Compute the production-volume variance for June 2017. What inferences can Esquire Clothing draw from this variance? Requirement 1. Compute the spending variance for fixed manufacturing overhead. Comment on the results Begin by computing the following amounts for the fixed manufacturing overhead. Flexible Budget: Same Budgeted Same Budgeted Lump Sum Lump Sum Actual Costs Regardless of Regardless of Allocated Incurred Output Level Output Level Overhead Now compute the spending variance. Label the variance as favorable (F) or unfavorable (U). Spending variance Comment on the results. The fixed manufacturing overhead spending variance and the fixed manufacturing flexible budget variance are (2) Esquire spent (3) the budgeted amount for June 2017 Requirement 2. Compute the production-volume variance for June 2017. What inferences can Esquire Clothing draw from this variance? Compute the production-volume variance. Label the variance as favorable (F) or unfavorable (U). Production-volume variance What inferences can Esquire Clothing draw from this variance? The production-volume variance arises because the actual production of suits is (5) than the budgeted production. This results in (6) fixed manufacturing overhead. Esquire Clothing may want to consider the following for this type of production-volume variance. Is the market (7) - Is Esquire (8) market share? Will Esquire need to (9) (1) O (2) O different. (3) O above (4) O (5) O less (6) O overallocated the same. O below O more underallocated (7) O growing? O shrinking? (8) O gaining losing (9) add capacity? keep capacity the same

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