A B C D E 1 2 3 FLEXBUD Flexible Budgeting 4 Data Section 5 6 For the month of: November 7 8 9 10 11 12 13 14 Depreciation Maintenance Inspections Utilities Indirect material Overtime Budget Data Fixed Variable Portion Portion* $4,000 $1,800 $0.70 $2,800 0.25 $4,000 0.20 0.25 Actual Data $4,000 4,730 3,702 4,900 1,125 260 2.25 ** *per direct labor hour **per monthly direct labor hours in excess of 4,000 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Planned direct labor hours for the month Actual direct labor hours for the month 4,500 4,100 Answer Section Actual $0 0 Difference $0 0 Static Budget Depreciation Maintenance Inspections Utilities Indirect material Overtime Budget FORMULA1 FORMULA2 FORMULA3 FORMULA4 FORMULA5 FORMULA6 0 29 30 31 32 33 34 0 0 0 0 0 0 $0 0 $0 $0 Actual 35 36 37 38 Difference $0 $0 0 0 0 Flexible Budget Depreciation Maintenance Inspections Utilities Indirect material Overtime 39 0 Budget FORMULA7 FORMULAS FORMULAS FORMULA10 FORMULA11 FORMULA12 $0 0 0 0 40 41 42 43 0 0 0 $0 $0 44 15