Bryant companys budgeted prices for direct materials, direct manufacturing labor, and direct marketing (distribution) labor per attach case are

$43,

$6,

and

$13,

respectively. The president is pleased with the following performance report:

Requirement

Is the president's pleasure justified? Prepare a revised performance report that uses a flexible budget and a static budget.

Prepare a revised performance report that uses a flexible budget and a static budget. Begin with the actual results, then complete the flexible budget columns and the static budget columns. Label each variance as favorable (F) or unfavorable (U). (For variances with a $0 balance, make sure to enter "0" in the appropriate field. If the variance is zero, do not select a label.)

	Actual
	Results
Output units	10,000
Direct materials	$438,000
Direct manufacturing labor	63,600
Direct marketing labor	133,500
Total direct costs	$635,100

Flexible-Budget		Flexible
Variance		Budget
0		10,000
$8,000	U	$430,000
3,600	U	60,000
3,500	U	130,000
$15,100	U	$620,000

Sales-Volume		Static
Variance		Budget

me all three direct-cost items above are variable costs. 3 i Data Table X es um PC Direct materials Direct manufacturing labor Direct marketing (distribution) labor Actual Costs Static Budget $ 438,000 $ 473,000 63,600 66,000 133,500 143,000 Variance $35,000 F 2,400 F 9,500 F Print Done n the input fields and then click Check