Beverage Products Company specializes in drinking glasses. The president asks the controller to prepare a performance report for April. The following report was handed to her a few days later:

1. Assume that the company produced 45,560 units in April and that all fixed costs remained constant. Prepare a revised performance report similar to the one above, using actual production in units as a basis for the budget column. Don't forget to compute differences and determine them as "favorable" or "unfavorable". (You can round your computations).

Cost Category (Variable Unit Cost) Direct materials ($0.10) Direct labor ($0.12) Budgeted Costs* $5,000 Actual Costs Difference Under (Over) Budget $ 25 $ 4,975 5,850 6,000 150 Variable overhead: 1,290 210 1,500 1,000 1,500 960 40 1,325 175 2,500 2,340 160 Indirect labor ($0.03) Supplies ($0.02) Heat and power ($0.03) Other ($0.05) Fixed overhead: Heat and power Depreciation Insurance and taxes 3,500 4,200 1,200 3,500 4,200 1,200 1,600 $27,240 Other 1,600 $28,000 Totals $760 *Based on normal capacity of 50,000 units