Brodrick Company expects to produce 21,400 units for the year ending December 31. A flexible budget for 21,400 units of production reflects sales of $535,000; variable costs of $64,200; and fixed costs of $141,000.

QS 23-4 Flexible budget performance report LO P1

Assume that actual sales for the year are $600,000 (26,000 units), actual variable costs for the year are $113,400, and actual fixed costs for the year are $137,000. Prepare a flexible budget performance report for the year.

BRODRICK COMPANY
Flexible Budget Performance Report
For Year Ended December 31
	Flexible Budget	Actual Results	Variances	Favorable/ Unfavorable
Contribution margin

BatCo makes metal baseball bats. Each bat requires 1.00 kg of aluminum at $16 per kg and 0.40 direct labor hours at $18 per hour. Overhead is assigned at the rate of $36 per direct labor hour.

QS 23-5 Standard cost card LO C1

What amounts would appear on a standard cost card for BatCo?

	Qty per Unit			Cost per Input	Std. Cost per Unit
Direct materials
Direct labor
Overhead

BatCo makes metal baseball bats. Each bat requires 1.00 kg of aluminum at $16 per kg and 0.40 direct labor hours at $18 per hour. Overhead is assigned at the rate of $36 per direct labor hour. QS 23-6 Cost variances LO C2 Assume the actual cost to manufacture one metal bat is $43.60. Compute the cost variance and classify it as favorable or unfavorable.

	Qty per Unit			Cost per Input	Total
Direct materials
Direct labor
Overhead