Buddy Co. Work Jacket Division Actual amounts Sales revenues Direct material purchases Direct material usage WIP Direct labour cost Variable overhead Fixed overhead Standard (Budget) amounts Sales revenues Direct material purchases Direct material usage WIP (Standard 1.4 m / unit) Direct labour cost (Standard: 0.4 DLH / unit) Variable overhead Fixed overhead applied Fixed overhead budget Operations Summary - Calendar Year 2022 $ $ $ $ $ $ $ $ $ 23,625,000 9,642,500 $ 13.30 / metre $ 13.70 /metre $29.00 /DLH 5,075,000 2,625,000 2,100,000 25,000,000 $ 50.00 / unit 9,100,000 5,600,000 2,250,000 $ 13.00 /DLH $10.00 /DLH 2022 450,000 690,000 2022 units (Jackets) sold metres (m) metres (m) direct-labour hours (DLH) cost driver: DLH cost driver: DLH units (Jackets) sold 650,000 units (Jackets) sold metres (m) direct-labour hours (DLH) cost driver: DLH cost driver: DLH 204,545 standard DLH

Buddy Co. Work Jacket Division Actual amounts Sales revenues Operations Summary - Calendar Year 2022 2022 $ 23,625,000 Direct material purchases $ 9,642,500 $ 13.30 metre 450,000 units (Jackets) sold metres (m) Direct material usage WIP Direct labour cost $ $ 13.70 metre 5,075,000 $29.00 /DLH 690,000 metres (m) direct-labour hours (DLH) Variable overhead $ 2,625,000 cost driver: DLH Fixed overhead $ 2,100,000 cost driver: DLH Standard (Budget) amounts 2022 Sales revenues $ 25,000,000 $50.00/unit Direct material purchases $ 9,100,000 Direct material usage WIP (Standard 1.4 m/ unit) Direct labour cost (Standard: 0.4 DLH / unit) $ 5,600,000 Variable overhead $ 13.00 /DLH Fixed overhead applied $ 10.00 /DLH Fixed overhead budget $ 2,250,000 units (Jackets) sold 650,000 units (Jackets) sold metres (m) direct-labour hours (DLH) cost driver: DLH cost driver: DLH 204,545 standard DLH