BUDGETED INFORMATION Expected Production & Sales Expected Selling Price/Unit $ ACTUAL INFORMAITON Actual Units Produced/Sold Actual SP/Unit Total Cost of DM Used DM Purchased (lbs) DM Ibs/unit DM Cost/Lb Direct Labor Purchased (hours) Direct Labor Cost/Hour DL hours/unit Total Cost of DL Used VARIANCE ANALYSIS Units Produced/Sold Selling Price Revenue DM DL Operating Income SVV: BV: FBV: DMPV: Direct Materials Direct Labor DMEV: DLPV: SPV: DLEV: 6,250 units 700 Standard Quantity of Inputs Per Unit 15 pounds 4 hours 6,500 units 725 not given 104,000 lbs 16 lbs/unit 12.00 27,625 hours not given 4.25 hours/unit 524,875 ACTUAL 6500 725 4,712,500 Differences Standard Price of Inputs $10 per pound $20 per hour FLEX Differences Standard Unit Cost $150 $80 BUDGET 6.250 TOO 4.375.000

\begin{tabular}{|c|c|c|c|} \hline & 6,250sins5700 & & \\ \hline & Sundurd Oeansir af Iopute Fer Iteit & Suendard Frice of lopues. & Standand Init Cant \\ \hline Dired Maicrids & is pounds & 510 per prand & 5150 \\ \hline Direa labor & 4 hours & 50 fer bour & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{ ACTUAL INFORMATrOS } \\ \hline Achal Ueis Foduced Sold & & 6,500 and \\ \hline Actual SPYUnie & 5 & 325 \\ \hline Toal Cas or DM Used & & Bot phent \\ \hline DM Phirchased (tbes) & & 104,000lbs \\ \hline DM floshins: & & 16 thstunit \\ \hline DMcosts & 5 & 1200 \\ \hline Direat Labor Purchased (houn) & & 27,625 boun \\ \hline Direct Labar CoesHour & & Dor given \\ \hline DL sourstanil & & 475 hourshanit \\ \hline Total Cot orDL Used & 5 & 324,875 \\ \hline \end{tabular} VARIANCEANALYSIS \begin{tabular}{|c|c|c|c|c|c|} \hline & ACTUAL: & Diflereseces & FHFX & Differeses & \\ \hline \multicolumn{6}{|l|}{ Ueis Prodecestioll } \\ \hline \\ \hline \multirow{2}{*}{\multicolumn{6}{|c|}{4,212,300}} \\ \hline & & & & & \\ \hline \multicolumn{6}{|l|}{ DM } \\ \hline \multicolumn{6}{|l|}{ DM } \\ \hline & & & & & \\ \hline Orernins lngeac & & & & & \\ \hline \end{tabular} SVV: BB FBV: DMEN DMEV: DLPV: DLEV SPV